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

Regular price INR 4,000 Sale price INR 2,200 Save 45%
  • Whatsapp +919643308079 to know more
  • We display prices in local currency, checkout is in Indian rupee
  • Access 1 year from date of activation
  • Secure payments
Tax included. Shipping calculated at checkout.

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.

Avail No Cost EMI offer as follows:

Spends above INR20K - 3 months

Spends above INR50K - 6 months

* Valid Select Indian cards only

Try a demo

User Name:
Password : Eduyush@123

Product Details


 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
        • 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 



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


        This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

        Customer Reviews

        Based on 2 reviews
        IFRS Certification was very useful

        IFRS Certification was very helpful to me. It is cost effective at the same time very knowledgeable. Helps brush up skill sets for the Accounting Standards with latest developments

        Ranganathan Rajan (Hyderabad, IN)

        Good content. One small feedback while taking the exam, we should have the option of going back and forth to answer questions instead of getting stuck with a particular question, we can comeback and answer it later.

        Recently viewed