Business Combinations under IFRS 3
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| Venue | Online - Microsoft Teams |
| Date | Tuesday 12th August 2025 |
| Time | 09:30 - 12:30 |
| Information | In this session we will look at accounting requirements for business combinations under IFRS 3. We will look closely at the followings:
a) The concept of a business combination
b) The new definition of a business and compare it to the old one to understand the reasons for revamping the definition of a business and the impact on business combinations
c) The optional concentration concept
d) The concept of substantive process
e) The acquisition method refined in terms of the following:
1. Identification of the acquirer
2. The determination of the acquisition date
3. How to recognise and measure assets acquired liabilities assumed and the non-controlling interest
4. How to account for the balance figure in terms of a positive or negative goodwill
f) The relationship with the control concept and guidance to identify control under IFRS 3
g) A reverse acquisition
h) Determination of what transactions do not form part of a business combination
1. Pre-existing relationships (contractual v non-contractual)
2. Payment for future employee services
3. Acquisition costs
i) Purchase consideration
j) Business combination where no consideration is transferred |
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| CPD Units | 3 units on full attendance |
| Seats Left | 23 |
| Price | Rs 5000 |
| Booking Deadline | Tuesday 12th August 2025 |
| Map | View Map |
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