Mastering Business Combinations: Analyze and Apply IFRS

О курсе

Build advanced business combination accounting skills under IFRS and US GAAP. You’ll begin by determining whether a transaction involves a business or an asset acquisition, identifying the accounting acquirer, and evaluating control, common control, and acquisition-date considerations. As you progress, you’ll recognize and measure identifiable assets and liabilities, calculate goodwill, classify consideration transferred, and assess defensive, customer-related, and other intangible assets. You’ll also examine equity and compensation arrangements, acquisition costs, pre-existing relationships, reverse acquisitions, VIEs, SPEs, deferred tax impacts, partial acquisitions, non-controlling interests, and valuation techniques. Through practical examples, transaction scenarios, video walkthroughs, and assessment-aligned practice, you’ll apply recognition, classification, measurement, and reporting principles to realistic acquisition situations. Designed for accounting and finance professionals, auditors, corporate reporting teams, and learners preparing for professional exams, this course turns complex acquisition standards into a structured, end-to-end process. Enroll to strengthen your ability to analyze transactions, apply acquisition accounting requirements, and support accurate financial reporting.

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