Welcome to the IFRS 3 Business Combinations (2019) e-learning module
This module covers the background, scope and principles under IFRS 3 Business Combinations and the application of this Standard. By completion of this module, you will be able to:
- Identify a business combination
- Identify and measure the consideration transferred in a business combination
- Summarize and apply the general recognition and measurement principles under IFRS 3
- Describe the accounting treatment for a restructuring provision, including the criteria for recognition
- Account for pre-existing relationships between the acquirer and acquiree
- Identify and measure the goodwill, or a gain from a bargain purchase
- Determine the treatment of subsequent changes to fair values and the resulting impact on goodwill and non-controlling interests, and
- Determine the accounting for a business combination acheived in stages.
The duration of this module is about 2.1 hours and there is an assessment at the end of the module to test your knowledge.
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