Business Combinations (IFRS 3)

Financial accounting & reporting


Business Combinations (IFRS 3)

  • Format

    Course - Online

  • Duration


Addresses requirements of IFRS 3, Business Combinations.

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.

£19.00 (CIMA members only)


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Product information


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 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 and illustrative exercises with solutions.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

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

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£19.00 (CIMA members only)


VAT calculated on checkout