IFRS: Accounting for Business Combinations

Online Course on IFRS:Online CPD Training Course - IFRS income, revenue and revenue recognition
Accounting for Business Combinations

A business combination is a momentous moment within your organisation and understanding the accounting and reporting implications is vital.

As well as business combinations there are other significant moments too, for example when one entity unites with another on a short-term or one-off basis in a joint venture; these are all situations in which the impact on the accounting and reporting will be significant and a thorough understanding is important.

This course looks at the various implications of accounting for such issues which are covered by a number of IFRS Standards such as business combinations, separate financial statements and disclosures of interests in other entities.

4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
 
Use code FF101 at checkout to receive the Financial Fluency special price


        

At the end of this online CPD course you will be able to

• Understand the objectives and scope of IFRS 3, 10, 11 and 12 as well as IAS 27 and 28
• Know the basic rules regarding separate and consolidated financial statements
• Understand how a business combination is identified
• Identify how joint control is defined

This course is written for anyone engaged either in the preparation of financial reports based on IFRS or their audit, as well as users of company accounts wishing to gain a fuller insight into the treatment of this important class of asset.

Key areas covered

• IFRS 3: Business Combinations
• IAS 27: Separate Financial Statements and IFRS 10: Consolidated Financial Statements
• IFRS 11: Joint Arrangements and IAS 28: Investments in Associates and Joint Ventures
• IFRS 12: Disclosure of Interests in Other Entities”

Flexible learning

Learners take their own route through the topics covered in the course. They will learn at their own pace through a variety of interactive activities designed to accommodate a range of learning styles.


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About the Author of IFRS: Accounting for Business Combinations

Wayne BartlettDr Wayne Bartlett specialises in public sector financial management and budgeting and has worked as a consultant and lecturer throughout the world.

After 7 years in the NHS in the UK, he joined the Home Office as Head of Accountancy Advice. He has worked closely with a number of Supreme Audit Institutions and has become an expert of the implementation of international accounting standards.

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Course Price and Features

4 hours of CPD, 120 days access for £75 less 10% discountFinancial Fluency Special Price £67.50
 
Use code FF101 at checkout to receive the Financial Fluency special price


• This course provides 4 hours of verifiable CPD
• You can access the course unlimited times for 120 days following purchase
• Full price = £75 (plus VAT) less 10% Financial Fluency discount = £67.50 (plus VAT)

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