{"product_id":"ifrs-ifrs-3-business-combinations","title":"IFRS – IFRS 3 - Business combinations","description":"\u003cp data-start=\"6270\" data-end=\"6848\"\u003e\u003cstrong\u003eCPD hours:  1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"6270\" data-end=\"6848\"\u003e\u003cspan\u003eIFRS 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003ch3 class=\"MsoNormal\"\u003eImportant information\u003c\/h3\u003e\n\u003cul type=\"disc\" id=\"yui_3_18_1_1_1762344384014_48\"\u003e\n\u003cli class=\"MsoNormal\"\u003eCertificates will be issued on the date of successful completion of the assessment and will reflect that date.\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eCourse access is valid for 12 months, after which the course will close.\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eNo 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.\u003c\/li\u003e\n\u003cli class=\"MsoNormal\" id=\"yui_3_18_1_1_1762344384014_47\"\u003eFor Altimax\u003cspan\u003e \u003c\/span\u003e\u003ca href=\"https:\/\/cdn.shopify.com\/s\/files\/1\/0762\/8462\/5115\/files\/Terms_and_Conditions_-_Shopify_16_09_2025.pdf?v=1758036085\" rel=\"noopener\" target=\"_blank\"\u003eterms and conditions\u003c\/a\u003e, please refer to our \u003ca href=\"http:\/\/www.altimax.co.za\/\" rel=\"noopener\" target=\"_blank\"\u003ewebsite\u003c\/a\u003e.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Altimax","offers":[{"title":"Individual purchase","offer_id":48109522911451,"sku":"1","price":145.0,"currency_code":"ZAR","in_stock":true},{"title":"Group purchase","offer_id":48109522944219,"sku":"group","price":145.0,"currency_code":"ZAR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0762\/8462\/5115\/files\/30_f1e5d787-5ffb-4cf5-84b3-9dfeb92ff9c9.png?v=1767720280","url":"https:\/\/shop.altimax.co.za\/products\/ifrs-ifrs-3-business-combinations","provider":"Altimax","version":"1.0","type":"link"}