IFRS 3 · Business Combinations
16 chapters · 16 lessons · about 10 h 55 min
- 210 exercises
- 17 practical cases
- 34 workpaper missions
- 19 quizzes and exams
Your progress
0%0 / 16 lessons completed
Start the lesson
Chapter 1 · Scope of the standardA business combination or a simple purchase of assets?
Open the courseCourse outline
Each chapter, its lessons and your actual progress.
- Not startedLink to IFRS 10: control and changes in ownershipCovered in the lesson “The acquirer and the acquisition date”
- Not startedLink to IFRS 13: fair valueCovered in the lesson “Measuring at fair value: identifiable net assets”
- Not startedLink to IAS 36: goodwill and cash-generating unitsCovered in the lesson “Goodwill: a formula and a purchase price allocation table”
- Not startedLink to IAS 12: deferred taxCovered in the lesson “The main exceptions: contingent liabilities and deferred taxes”
- Not startedLink to IAS 38: acquired intangiblesCovered in the lesson “Recognising the items acquired, separately from goodwill”
- Not startedLink to IFRS 9: contingent consideration as a financial liabilityCovered in the lesson “Contingent consideration: at acquisition, classification and subsequent measurement”
Mastery by skill
The eight dimensions measured on your answers in this standard.
No answer in this standard yet: your skills will appear after your first exercises.
Next activity
Start with: Scope of IFRS 3 and the acquisition method
New concept: the lesson first, then the exercises.
35 min
Cases and workpapers in progress
No case or workpaper in progress.
Choose a case studyReviews
Nothing to review for now.
Exercises come back at growing intervals, so that the rule stays learnt.
Where you stand
Your progress in each workspace of the standard, from your actual work.