This course will provide you with the concepts and application of IFRS 3, Business Combinations.
- Describe the scope and disclosures of IFRS 3, Business Combinations.
- Identify what is (and is not) a business combination including consideration transferred.
- Explain assets, liabilities and non-controlling interests as described in IFRS 3.
- Define and calculate goodwill resulting from a business combination.
Note: Accessible immediately after completing the purchase process on www.cpa2biz.com