Mastering Business Combinations: Analyze and Apply IFRS

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. This course equips learners with the full end-to-end understanding needed to navigate real-world acquisition scenarios. By working through examples, structured entity cases (VIEs and SPEs), goodwill calculations, contingent consi…