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Mastering Business Combinations: Analyze and Apply IFRS

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Mastering Business Combinations: Analyze and Apply IFRS

This course is part of Advanced Business Combinations & Ownership Accounting Specialization

Instructor: EDUCBA

Included with

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7 modules

Gain insight into a topic and learn the fundamentals.

Intermediate level

Recommended experience

2 weeks to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

7 modules

Gain insight into a topic and learn the fundamentals.

Intermediate level

Recommended experience

2 weeks to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

What you'll learn

Distinguish business combinations from asset acquisitions and evaluate control under IFRS and US GAAP.
Measure identifiable assets, liabilities, goodwill, and tax impacts in complex acquisition scenarios.
Apply valuation techniques and accounting treatments to real-world and advanced business combination cases.

Skills you'll gain

Details to know

Shareable certificate

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Build your subject-matter expertise

This course is part of the Advanced Business Combinations & Ownership Accounting Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 7 modules in this course

Learners will identify, analyze, and apply advanced principles of business combinations under IFRS and US GAAP. They will distinguish businesses from asset acquisitions, evaluate control indicators, measure identifiable assets and goodwill, classify intangible assets, interpret tax impacts, assess partial acquisitions, and apply valuation techniques used in practice.

This course equips learners with the full end-to-end understanding needed to navigate real-world acquisition scenarios. By working through examples, structured entity cases (VIEs and SPEs), goodwill calculations, contingent consideration, reverse acquisitions, and common control transactions, learners develop the technical and analytical skills essential for advanced financial reporting roles. What makes this course unique is its highly practical, example-driven approach, breaking down complex standards into clear, actionable steps. With video-based walkthroughs, real transaction simulations, and assessment-aligned practice sets, learners gain confidence in applying standards to realistic business situations. Whether preparing for corporate reporting roles, audit engagements, or professional exams, this course provides a comprehensive and intuitive mastery of business combination accounting.

Module details

This module introduces the foundational principles of business combinations, including what constitutes a business, how to distinguish a business from a group of assets, and the special transaction types encountered in practice. Learners develop a clear understanding of recognition requirements, key definitions, and early classification concepts essential for accurate acquisition accounting.

What's included

10 videos4 assignments

10 videosTotal 55 minutes

Introduction to Buisness Combination7 minutes
Recognizing Business Combination9 minutes
Recognizing Business Combination Continues4 minutes
Business vs. Asset or Group of Asset6 minutes
Working on Example 17 minutes
Identifying Business Combination5 minutes
Working on Example 24 minutes
Combination of Mutual Enterprises3 minutes
Exchanges of Assets Between Companies7 minutes
Exceptions to Business Combination3 minutes

4 assignmentsTotal 60 minutes

Graded - Foundations of Business Combinations30 minutes
Understanding Business Combinations10 minutes
Distinguishing Businesses from Assets10 minutes
Special Types of Combinations10 minutes

This module explores the concept of control in depth, including how acquirers are identified, how common control transactions differ from regular business combinations, and how acquisition dates and control indicators influence financial reporting outcomes.

What's included

10 videos4 assignments

10 videosTotal 44 minutes

Common Control Transaction4 minutes
Acquisition Method11 minutes
Applying Acquisition Method7 minutes
Identifying the Acquirer6 minutes
New Company as Acquirer1 minute
Working on Example 32 minutes
Working on Example 42 minutes
Few other Considerations5 minutes
Few other Considerations Continues3 minutes
Determining Acquisition Date4 minutes

4 assignmentsTotal 60 minutes

Graded - Control, Common Control & Acquisition Principles30 minutes
Understanding Control and Common Control10 minutes
Identifying the Acquirer10 minutes
Additional Considerations in Identifying Control10 minutes

This module focuses on identifying, recognizing, and measuring assets and liabilities in a business combination, including fair value adjustments, goodwill calculation, tax implications, and classification rules under IFRS and US GAAP.

What's included

8 videos4 assignments

8 videosTotal 52 minutes

Defensive Intangible Asset and Inventory7 minutes
Working on Example 55 minutes
Recognition and Measurement - US GAAP6 minutes
Recognizing and Measurement Goodwill8 minutes
Accounting for Business Combination7 minutes
Consideration4 minutes
Consideration Continues6 minutes
Determining Classification of CC9 minutes

4 assignmentsTotal 60 minutes

Graded - Assets, Goodwill & Recognition Principles30 minutes
Asset Adjustments and Defensive Intangibles10 minutes
Goodwill and Recognition Rules10 minutes
Consideration in Business Combinations10 minutes

This module covers advanced acquisition principles including multi-step approaches, consideration allocation, settlement of pre-existing relationships, share-based arrangements, and the unique accounting implications of reverse acquisitions.

What's included

16 videos5 assignments

16 videosTotal 108 minutes

First Step Approach4 minutes
Second Step Approach5 minutes
Second Step Approach Continues5 minutes
Classified in Shareholders Equity6 minutes
Working on Example 66 minutes
Employee Compensation Benefit7 minutes
Working on Example 713 minutes
Working on Example 84 minutes
Acquisition Cost8 minutes
Working on Example 1011 minutes
Working on Example 113 minutes
Settlement of Debt6 minutes
Working on Example 1210 minutes
Reverse Acquisition7 minutes
Reverse Acquisition Continue9 minutes
More on Reverse Acquisition4 minutes

5 assignmentsTotal 50 minutes

Graded - Advanced Consideration Allocation & Reverse Acquisitions10 minutes
Multi-Step Approaches to Consideration10 minutes
Equity and Compensation Considerations10 minutes
Advanced Application Scenarios10 minutes
Reverse Acquisition Concepts10 minutes

This module examines structured entities such as VIEs and SPEs, along with detailed identification, classification, and measurement of intangible assets using contractual-legal and separability criteria.

What's included

9 videos4 assignments

9 videosTotal 60 minutes

VIE and SPE6 minutes
Intangible Assets Acquired in a Business Combination6 minutes
Working on Example 133 minutes
Contractual-Legal Criterion7 minutes
Separability Criterion9 minutes
List of Intangible Asset7 minutes
Working on Example 146 minutes
Defensive Intangible Asset and Locked Asset8 minutes
Customer Related Intangibles7 minutes

4 assignmentsTotal 60 minutes

Graded - VIEs, SPEs & Intangible Assets30 minutes
Structured Entities & Identifiable Intangibles10 minutes
Separability and Asset Classification10 minutes
Defensive & Customer-Related Intangibles10 minutes

This module explains the tax implications of fair value adjustments, partial acquisition accounting including NCI measurement options, and valuation techniques used to determine fair value of consideration and identifiable assets.

What's included

8 videos3 assignments

8 videosTotal 66 minutes

Income Tax Implications in Business Combinations11 minutes
Determine Financial Statement8 minutes
Working on Example 154 minutes
More on Income Tax Implications10 minutes
Accounting for Partial Acquisitions8 minutes
Valuation8 minutes
Valuation Continues6 minutes
Valuation Techniques11 minutes

3 assignmentsTotal 50 minutes

Graded - Tax, Partial Acquisitions & Valuation30 minutes
Income Tax Implications10 minutes
Partial Acquisitions and Valuation10 minutes

This module covers accounting under common control transactions and explores how asset acquisitions differ from business combinations in classification, measurement, and reporting implications.