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.
Mastering Business Combinations: Analyze and Apply IFRS
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您将学到什么
Distinguish business combinations from asset acquisitions and evaluate control under IFRS and US GAAP.
Measure identifiable assets, liabilities, goodwill, and tax impacts in complex acquisition scenarios.
Apply valuation techniques and accounting treatments to real-world and advanced business combination cases.
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December 2025
作业
27 项作业
授课语言：英语（English）
了解顶级公司的员工如何掌握热门技能
积累特定领域的专业知识
本课程是 Advanced Business Combinations & Ownership Accounting 专项课程 专项课程的一部分
在注册此课程时，您还会同时注册此专项课程。
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该课程共有7个模块
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.
涵盖的内容
10个视频4个作业
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.
涵盖的内容
10个视频4个作业
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.
涵盖的内容
8个视频4个作业
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.
涵盖的内容
16个视频5个作业
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.
涵盖的内容
9个视频4个作业
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.
涵盖的内容
8个视频3个作业
This module covers accounting under common control transactions and explores how asset acquisitions differ from business combinations in classification, measurement, and reporting implications.
涵盖的内容
4个视频3个作业
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