Mastering Business Combinations: Analyze and Apply IFRS

本课程是 Advanced Business Combinations & Ownership Accounting 专项课程的一部分

位教师：EDUCBA

访问权限由 New York State Department of Labor 提供

7个模块

深入了解一个主题并学习基础知识。

中级等级

推荐体验

2 周完成

在 10 小时一周

灵活的计划

自行安排学习进度

7个模块

深入了解一个主题并学习基础知识。

中级等级

推荐体验

2 周完成

在 10 小时一周

灵活的计划

自行安排学习进度

您将学到什么

Distinguish business combinations from asset acquisitions and evaluate control under IFRS and US GAAP.
Measure identifiable assets, liabilities, goodwill, and tax impacts in complex acquisition scenarios.
Apply valuation techniques and accounting treatments to real-world and advanced business combination cases.

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要了解的详细信息

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作业

27 项作业

授课语言：英语（English）

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本课程是 Advanced Business Combinations & Ownership Accounting 专项课程专项课程的一部分

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该课程共有7个模块

Learners will identify, analyze, and apply advanced principles of business combinations under IFRS and US GAAP. They will distinguish businesses from asset acquisitions, evaluate control indicators, measure identifiable assets and goodwill, classify intangible assets, interpret tax impacts, assess partial acquisitions, and apply valuation techniques used in practice.

This course equips learners with the full end-to-end understanding needed to navigate real-world acquisition scenarios. By working through examples, structured entity cases (VIEs and SPEs), goodwill calculations, contingent consideration, reverse acquisitions, and common control transactions, learners develop the technical and analytical skills essential for advanced financial reporting roles. What makes this course unique is its highly practical, example-driven approach, breaking down complex standards into clear, actionable steps. With video-based walkthroughs, real transaction simulations, and assessment-aligned practice sets, learners gain confidence in applying standards to realistic business situations. Whether preparing for corporate reporting roles, audit engagements, or professional exams, this course provides a comprehensive and intuitive mastery of business combination accounting.

This module introduces the foundational principles of business combinations, including what constitutes a business, how to distinguish a business from a group of assets, and the special transaction types encountered in practice. Learners develop a clear understanding of recognition requirements, key definitions, and early classification concepts essential for accurate acquisition accounting.

涵盖的内容

10个视频4个作业

10个视频总计55分钟

Introduction to Buisness Combination 7分钟
Recognizing Business Combination 9分钟
Recognizing Business Combination Continues 4分钟
Business vs. Asset or Group of Asset 6分钟
Working on Example 1 7分钟
Identifying Business Combination 5分钟
Working on Example 2 4分钟
Combination of Mutual Enterprises 3分钟
Exchanges of Assets Between Companies 7分钟
Exceptions to Business Combination 3分钟

4个作业总计60分钟

Understanding Business Combinations 10分钟
Distinguishing Businesses from Assets 10分钟
Special Types of Combinations 10分钟
Graded - Foundations of Business Combinations 30分钟

This module explores the concept of control in depth, including how acquirers are identified, how common control transactions differ from regular business combinations, and how acquisition dates and control indicators influence financial reporting outcomes.

涵盖的内容

10个视频4个作业

10个视频总计44分钟

Common Control Transaction 4分钟
Acquisition Method 11分钟
Applying Acquisition Method 7分钟
Identifying the Acquirer 6分钟
New Company as Acquirer 1分钟
Working on Example 3 2分钟
Working on Example 4 2分钟
Few other Considerations 5分钟
Few other Considerations Continues 3分钟
Determining Acquisition Date 4分钟

4个作业总计60分钟

Understanding Control and Common Control 10分钟
Identifying the Acquirer 10分钟
Additional Considerations in Identifying Control 10分钟
Graded - Control, Common Control & Acquisition Principles 30分钟

This module focuses on identifying, recognizing, and measuring assets and liabilities in a business combination, including fair value adjustments, goodwill calculation, tax implications, and classification rules under IFRS and US GAAP.

涵盖的内容

8个视频4个作业

8个视频总计52分钟

Defensive Intangible Asset and Inventory 7分钟
Working on Example 5 5分钟
Recognition and Measurement - US GAAP 6分钟
Recognizing and Measurement Goodwill 8分钟
Accounting for Business Combination 7分钟
Consideration 4分钟
Consideration Continues 6分钟
Determining Classification of CC 9分钟

4个作业总计60分钟

Asset Adjustments and Defensive Intangibles 10分钟
Goodwill and Recognition Rules 10分钟
Consideration in Business Combinations 10分钟
Graded - Assets, Goodwill & Recognition Principles 30分钟

This module covers advanced acquisition principles including multi-step approaches, consideration allocation, settlement of pre-existing relationships, share-based arrangements, and the unique accounting implications of reverse acquisitions.

涵盖的内容

16个视频5个作业

16个视频总计108分钟

First Step Approach 4分钟
Second Step Approach 5分钟
Second Step Approach Continues 5分钟
Classified in Shareholders Equity 6分钟
Working on Example 6 6分钟
Employee Compensation Benefit 7分钟
Working on Example 7 13分钟
Working on Example 8 4分钟
Acquisition Cost 8分钟
Working on Example 10 11分钟
Working on Example 11 3分钟
Settlement of Debt 6分钟
Working on Example 12 10分钟
Reverse Acquisition 7分钟
Reverse Acquisition Continue 9分钟
More on Reverse Acquisition 4分钟

5个作业总计50分钟

Multi-Step Approaches to Consideration 10分钟
Equity and Compensation Considerations 10分钟
Advanced Application Scenarios 10分钟
Reverse Acquisition Concepts 10分钟
Graded - Advanced Consideration Allocation & Reverse Acquisitions 10分钟

This module examines structured entities such as VIEs and SPEs, along with detailed identification, classification, and measurement of intangible assets using contractual-legal and separability criteria.

涵盖的内容

9个视频4个作业

9个视频总计60分钟

VIE and SPE 6分钟
Intangible Assets Acquired in a Business Combination 6分钟
Working on Example 13 3分钟
Contractual-Legal Criterion 7分钟
Separability Criterion 9分钟
List of Intangible Asset 7分钟
Working on Example 14 6分钟
Defensive Intangible Asset and Locked Asset 8分钟
Customer Related Intangibles 7分钟

4个作业总计60分钟

Structured Entities & Identifiable Intangibles 10分钟
Separability and Asset Classification 10分钟
Defensive & Customer-Related Intangibles 10分钟
Graded - VIEs, SPEs & Intangible Assets 30分钟

This module explains the tax implications of fair value adjustments, partial acquisition accounting including NCI measurement options, and valuation techniques used to determine fair value of consideration and identifiable assets.

涵盖的内容

8个视频3个作业

8个视频总计66分钟

Income Tax Implications in Business Combinations 11分钟
Determine Financial Statement 8分钟
Working on Example 15 4分钟
More on Income Tax Implications 10分钟
Accounting for Partial Acquisitions 8分钟
Valuation 8分钟
Valuation Continues 6分钟
Valuation Techniques 11分钟

3个作业总计50分钟

Income Tax Implications 10分钟
Partial Acquisitions and Valuation 10分钟
Graded - Tax, Partial Acquisitions & Valuation 30分钟

This module covers accounting under common control transactions and explores how asset acquisitions differ from business combinations in classification, measurement, and reporting implications.