AICPA IFRS: IFRS Business Combinations (IFRS 3) Course

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

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

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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

H
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.

V
Vaibhav Sharma (Delhi, IN)
Great Course

Great content and worldwide recognization

s
syed ali (Dubai, AE)
Wonderful Course

Having a great time learning this accounting standards course. This certfication after many years helped me to get back and update myself. the course is really structured well and questions asked in the end for passing will really test our conceptual knowledge learned. The good thing is they dont say which is correct or not even after u pass the module. Hoping to do diploma also soon.

D
Davide Massa (Turin, IT)
AICPA IFRS Certificate

I have chosed to do this certification, in parallel with another certification about IFRS. I find it very useful because it offers a valuable tool to deepen some IAS and IFRS, in a complementary way. The approach used for this certification is both theoretical and practical (perhaps slightly more theoretical but it is the right compromise). For people that have completed other IFRS diploma/certification that course is faster to complete. I have decided to do this certification with Eduyush because, in my opinion, Eduyush is a organisation very efficient; with people, tutor and a strong trained staff. I found Eduyush initially random (even if I'm not Indian, I'm Italian) but with a Dip by Acca and now this Aicpa certification, I've been very comfortable.
I recommend this course and certification, as well as I recommend relying on the excellent staff of Eduyush.

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