Business Combinations: Key Concepts
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Description
Accounting for business combinations can be quite complex; therefore, it’s important to understand the basic key concepts! In this CPE-eligible, eLearning course (1.0 CPE) we cover the definition of a business and the scope of IFRS 3, discussing the difference between the accounting for business combinations as compared to asset acquisitions. The course then provides an overview of the 4-step acquisition method before jumping into the details of the first two steps, identifying the acquirer and determining the acquisition date, which are all about control! If you’re new to accounting for business combinations under IFRS, this course is a great place to start!
This is the first course in our two-part business combinations training series.
This course is included in the following collections:
Learning Objectives
By the end of this course, you should be able to:
- Identify the scope of IFRS 3
- Recognize the definition of a business in accordance with IFRS 3
- Recall the requirements for identifying the acquirer and determining the acquisition date in accordance with IFRS 3
Additional Information
| Last Updated | 12/01/2025 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
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