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.

Please click Download button to download the module.

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