IFRS – IFRS 3 - Business combinations

CPD hours:  1

IFRS 3 provides rules for accounting for business combinations, requiring the acquisition method. Identifiable assets and liabilities are recognised at fair value, and goodwill is recognised as the excess of consideration over the acquirer’s interest in net assets.

Important information

• Certificates will be issued on the date of successful completion of the assessment and will reflect that date.
• Course access is valid for 12 months, after which the course will close.
• No updates will be made to the course during the 12-month access period. If updates become available, they will be released in a new course available for purchase on our website.
• For Altimax terms and conditions, please refer to our website.