Accounting for Business Combinations

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Overview

Updated in October 2024, this course will assist you to apply the accounting treatments for different investments that entities hold. It covers classification and measurement of investments, changes affecting the classification of an investment, and disclosures relating to investments in the financial statements.

The following accounting standards are covered:

IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IAS 27 Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 9 Financial Instruments: Recognition and Measurement / IFRS 9 Financial Instruments
IFRS 3 Business Combinations
IAS 24 Related Party Disclosures
IAS 21 The Effects of Changes in Foreign Exchange Rates

This course consists of one interactive online course, one downloadable PDF learning manual and one online assessment.

What you'll learn

identify and measure different types of investments
determine the relevant accounting treatment for an investment
apply the equity-accounting method for associates and joint arrangement
consolidate investments
assess the accounting impact of changing an interest in an investment
identify the different disclosure requirements for subsidiaries, associates, joint arrangements, and foreign operations.

Who is this for ?

This course is specifically designed for finance professionals who are involved in:

external reporting
financial management
management accounting
financial accounting

Access period

365 days

Format

Online - Self-paced

Language

English

Course ID

135342713

CPD/session

6 CPD hours

Members

AUD 264.00inc. GST

Non-members

AUD 462.00inc. GST