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IFRS: Accounting for Business Combinations

(21 reviews)
by Wayne Bartlett

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.

£100+vat
4 CPD hours
120 days' access

This course will enable you to

  • Understand the objectives and scope of IFRS 3, 10, 11 and 12 as well as IAS 27 and 28
  • Know the basic rules regarding separate and consolidated financial statements
  • Understand how a business combination is identified
  • Identify how joint control is defined
  • About the course

      A business combination is a momentous moment within your organisation and understanding the accounting and reporting implications is vital. 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.

      Now updated throughout and with additional cases studies and scenarios, 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.

    Look inside

    Contents

    How it works

    Author

    author avatar

    Wayne Bartlett

    Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

    Reviews

    4.2
    (21 reviews)
    5
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    2
    1
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.

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