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.
Mastering Business Combinations: Analyze and Apply IFRS
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Intermediate level
Recommended experience
1 week to complete
at 10 hours a week
Flexible schedule
Learn at your own pace
What you'll learn
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.
Skills you'll gain
Details to know
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Recently updated!
December 2025
Assessments
27 assignments
Taught in English
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There are 7 modules in this course
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.
What's included
10 videos4 assignments
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.
What's included
10 videos4 assignments
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.
What's included
8 videos4 assignments
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.
What's included
16 videos5 assignments
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.
What's included
9 videos4 assignments
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.
What's included
8 videos3 assignments
This module covers accounting under common control transactions and explores how asset acquisitions differ from business combinations in classification, measurement, and reporting implications.
What's included
4 videos3 assignments
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