Booking with a Training Ticket
Once you have booked your course, you will receive an email with your booking confirmation. The steps you will need to follow to access your online course will arrive in a separate email within 48 hours of your order being processed
Please be aware that participants will have access to this course for120 days from the date of receiving access via email notification
Course overview
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.
IFRS 3: Business Combinations
- What are the objectives and scope of IFRS 3?
- How is a business combination identified?
- What is the importance of "the acquisition method"?
- What are the rules concerning recognition of the
identifiable assets acquired, liabilities assumed and any non-controlling
interest in the acquiree?
- How is goodwill measured and recognised?
- How do I account for business combinations that have
incomplete information at the end of the reporting period?
- What about subsequent measurement and accounting?
IAS 27: Separate Financial Statements and IFRS 10: Consolidated Financial Statements
- What are the objectives and scope of IAS 27?
- What is the basic rule regarding the preparation of
separate financial statements?
- What are the objectives and scope of IFRS 10?
- How does IFRS 10 deal with control?
- How are power and returns linked?
- What are the accounting requirements of IFRS 10?
- How do I determine if an entity is an investment entity?
IFRS 11: Joint Arrangements and IAS 28: Investments in Associates and Joint Ventures
- What are the objectives and scope of IFRS 11?
- How is joint control defined by IFRS 11?
- How should the financial statements be prepared when
there is a joint operation?
- What are the objectives and scope of IAS 28?
- What key definitions should I know about?
- What factors provide evidence of what is normally
regarded as "significant influence"?
- Can you tell me more about the equity method?
- What other accounting procedures apply to the equity
method?
- How should impairment losses be dealt with?
IFRS 12: Disclosure of Interests in Other Entities
- What are the objectives and scope of IFRS 12?
- What does IFRS 12 say about significant judgements
and assumptions?
- What are the disclosure requirements relating to
subsidiaries?
- What are the disclosure requirements relating to joint arrangements and associates?
Contact Us
If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here or call us at
(+353) 01 523 3930
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