Overview

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Build advanced business combination accounting skills under IFRS and US GAAP. You’ll begin by determining whether a transaction involves a business or an asset acquisition, identifying the accounting acquirer, and evaluating control, common control, and acquisition-date considerations. As you progress, you’ll recognize and measure identifiable assets and liabilities, calculate goodwill, classify consideration transferred, and assess defensive, customer-related, and other intangible assets. You’ll also examine equity and compensation arrangements, acquisition costs, pre-existing relationships, reverse acquisitions, VIEs, SPEs, deferred tax impacts, partial acquisitions, non-controlling interests, and valuation techniques. Through practical examples, transaction scenarios, video walkthroughs, and assessment-aligned practice, you’ll apply recognition, classification, measurement, and reporting principles to realistic acquisition situations. Designed for accounting and finance professionals, auditors, corporate reporting teams, and learners preparing for professional exams, this course turns complex acquisition standards into a structured, end-to-end process. Enroll to strengthen your ability to analyze transactions, apply acquisition accounting requirements, and support accurate financial reporting.

Syllabus

Foundations of Business Combinations
- This module introduces the foundational principles of business combinations, including what constitutes a business, how to distinguish a business from a group of assets, and the special transaction types encountered in practice. Learners develop a clear understanding of recognition requirements, key definitions, and early classification concepts essential for accurate acquisition accounting.
Control, Common Control & Acquisition Principles
- This module explores the concept of control in depth, including how acquirers are identified, how common control transactions differ from regular business combinations, and how acquisition dates and control indicators influence financial reporting outcomes.
Assets, Goodwill & Recognition Principles
- This module focuses on identifying, recognizing, and measuring assets and liabilities in a business combination, including fair value adjustments, goodwill calculation, tax implications, and classification rules under IFRS and US GAAP.
Advanced Consideration Allocation & Reverse Acquisitions
- This module covers advanced acquisition principles including multi-step approaches, consideration allocation, settlement of pre-existing relationships, share-based arrangements, and the unique accounting implications of reverse acquisitions.
VIEs, SPEs & Intangible Assets
- This module examines structured entities such as VIEs and SPEs, along with detailed identification, classification, and measurement of intangible assets using contractual-legal and separability criteria.
Tax, Partial Acquisitions & Valuation
- This module explains the tax implications of fair value adjustments, partial acquisition accounting including NCI measurement options, and valuation techniques used to determine fair value of consideration and identifiable assets.
Common Control, Asset Acquisitions & Special Cases
- This module covers accounting under common control transactions and explores how asset acquisitions differ from business combinations in classification, measurement, and reporting implications.