Accounting for business combinations can present considerable challenges for IFRS preparers. This two-day program provides a comprehensive understanding of, and hands-on practice in, applying the IFRS requirements on business combinations and on acquiring
interests in joint arrangements and associates.
Our specialist instructors will explain and review the relevant parts of the following IFRS standards:
Using illustrative examples and real-world financial statements, the theory and practical application of the acquisition method of accounting for business combinations is demonstrated in an interactive group environment. The program also gives delegates
a sound understanding of the requirements and methodology for accounting for acquiring and losing control of interests in joint arrangements and associates.
The course answers questions such as:
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