Business combinations

This one-day course provides an in-depth review of and hands-on experience in applying the revised standard IFRS 3 Business Combinations - and related principles such as the fair-value measurement of acquired assets and assumed liabilities and contingent liabilities, the calculation of goodwill (full and proportionate method), the valuation of contingent payments, the treatment of business combinations effected in stages, provisional accounting and subsequent changes to valuations. The course also provides participants with practical guidance on purchase-price allocation (PPA).

The main topics include, but are not limited to:

• objectives and scope of IFRS 3;
• identification of a business combination and the principles of the acquisition method;
• identification of the acquirer and the acquisition date;
• cost of a business combination and purchase-price allocation (PPA);
• full and proportionate goodwill methods;
• provisional fair values;
• business combinations effected in stages;
• reverse acquisitions and entities under common control.

Date: 8 June 2010

Language: only available in English

Timing: 08.30 - 17.00

Fee per participant: 1.000 EUR