Business Combinations and Goodwill Accounting
By External Provider
About this course
Learn how to identify, analyze, and account for business combinations using practical acquisition accounting principles and real-world financial reporting scenarios. This course helps learners build professional skills in acquisition analysis, goodwill calculation, non-controlling interest measurement, and merger-related reporting decisions. The course begins with the foundations of business combinations, including the definition, scope, and identification of acquisitions. Learners will understand acquisition date concepts, recognition principles, and how identifiable assets and liabilities are measured during a business combination. As the course progresses, learners examine measurement principles in greater depth, including goodwill calculation, bargain purchases, non-controlling interests, step acquisitions, and measurement period adjustments. Practical examples help learners connect accounting principles with real-world mergers and acquisition transactions. Advanced modules focus on complex accounting areas such as acquisition costs, contingent liabilities, indemnification assets, disclosure requirements, and complex ownership structures. Learners will also analyze special cases including common control transactions, shell companies, and litigation scenarios through practical case-based learning. What makes this course unique is its strong emphasis on real-world application and professional judgment in merger and acquisition accounting. By the end of the course, learners will be able to analyze business combinations, calculate goodwill, apply acquisition accounting principles, and prepare accurate financial reporting for complex corporate transactions.
What you will learn
- Analyze business combinations and apply the acquisition method under IFRS.
- Calculate goodwill, contingent consideration, and non-controlling interest accurately.
- Evaluate step acquisitions and complex merger scenarios in financial reporting.