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IFRS 3 Business Combinations

CPD Hours: 2

Price: R237.50


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Title / Topic

IFRS 3 Business Combinations

Presenters : Anton van Wyk CA(SA)

This webinar on demand is part of a series of webinars. Click here to read more


Learning objectives  

By the end of this event the participant should: 

  • Understand the scope of IFRS 3; 

  • Understand the definition of business combinations; 

  • Understand the measurement of goodwill; 

  • Understand the method of accounting for business combinations; and 

  • Understand  the disclosure of information about business combinations.  


Content 

The webinar will cover the following topics:  

  • IFRS 3 scope. 

  • Definition of a "business combination". 

  • Recognition principle. 

  • Measurement principle. 

  • Measurement of goodwill. 

  • Disclosures. 

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