wconsulting.mu

Business Combination under IFRS 3
Venue Online - Microsoft Teams
Date Thursday 16th July 2026
Time 09:30 - 12:30
Information
  • The concept of a business combination

  • 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

  • The optional concentration concept

  • The concept of substantive process

  • The acquisition method refined

  • The relationship with the control concept and guidance to identify control under IFRS 3

  • A reverse acquisition

  • Determination of what transactions do not form part of a business combination

  • Purchase consideration

  • Business combination where no consideration is transferred
    • Presenter Sanat Bheeroo
    CPD Units 3 units on full attendance
    Seats Left 30
    Price Rs 5000
    Booking Deadline Thursday 16th July 2026
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