AICPA IFRS: IFRS: Business Combinations (IFRS 3) Course - Eduyush

AICPA IFRS: IFRS Business Combinations (IFRS 3) Course

AICPA IFRS: IFRS Business Combinations (IFRS 3) Course

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AICPA (the Association) represents AICPA® & CIMA®.

The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.

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IFRS Business Combinations

 This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IFRS 3, Business Combinations, including the following:

  • Underlying concepts, scope, and scope exceptions of the standard
  • The definition of a business
  • The acquisition method
  • The form and measurement of consideration
  • Fair value
  • Noncontrolling interests
  • Goodwill

This course includes interactive learning elements, video content, and real-life application through case studies.

Learning Outcomes of IFRS Business Combinations
  • Identify when a transaction is a business combination.
  • Apply the acquisition method of accounting for a business acquisition.
  • Recognize how to subsequently account for both goodwill and negative goodwill.
  • Explain how the amount of consideration transferred is determined, including contingent consideration.
  • Recall how contingent liabilities and intangible assets are treated.

Who should take this course?

  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
  • Anyone preparing for the ACCA Diploma in IFR 

Professional development

This Course - Online offers 1 hours of CPE credit.

Prerequisites: Familiarity with financial reporting and accounting principles under IFRS
Duration: 1h 
Format: Course - Online
Access: This is a digital product. You will have access to the content for a year after purchase date. Course access is given within 2 days of purchase via email from AICPA 

Certification

Students get a AICPA certification after scoring 70% and above on the assessment at the end of the course

Customer Reviews

Based on 17 reviews
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D
Dilip Asher (Dar es Salaam, TZ)

I find the course extremely well planned, to the point and inculcating in the brain all salient and important features of IFRS for daily practicable work in the field of accounts.

Z
Zsombor Boka (Amsterdam, NL)
Great service for great price.

Easy access, material is written in a short, compact and easy-to-understand manner. Course is split into bite-sized chunks. 100% recommended.
No narration though, only reading/watching materials. That could be a next step!

V
Vadish Horeessran (Quatre Bornes, MU)

Eduyush is one of best professional platform for accountant

C
CA Deepa Sajnani (Dubai, AE)
AICPA IFRS

Didn’t receive video access yet

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Haseem Mohsin (Riyadh, SA)
Academic Goals with Eduyush

I must say that my experience with Eduyush.com has been nothing short of fantastic. The resources, guidance, and support I've received from your platform have played a significant role in helping me achieve my academic goals, and I couldn't be happier with the results.

Keep up the great work, and I have no doubt that you'll continue to be a leading name in the education world.

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Vaibhav Sharma (Delhi, IN)
Great Course

Great content and worldwide recognization

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