Course
16 chapters · 16 lessons · about 10 h 55 min
01Scope of the standardNot started1 lesson0/1
02Definition of a businessNot started1 lesson0/1
03The acquirer and the acquisition dateNot started1 lesson0/1
04Recognising the items acquiredNot started1 lesson0/1
05Measurement at fair valueNot started1 lesson0/1
06Exceptions to recognition and measurementNot started2 lessons0/2
- Not startedThe main exceptions: contingent liabilities and deferred taxesLesson45 min14 exercises
- Not startedThe other exceptions: indemnification, leases, reacquired rights, shares and moreLesson50 min16 exercises
Practise this chapter
- Chapter training · 28 exercises
- Chapter 6 mini-case · intermediate
- Chapter case studyPurchase price allocation: fair values, deferred tax, non-controlling interest (fair value or proportionate share), goodwill, gain on a bargain purchase and acquisition costs · intermediate
- Chapter case studyContingent consideration and measurement period: classification, initial fair value, remeasurement, contingent liability, indemnification asset and retrospective adjustments · advanced
07Non-controlling interestsNot started1 lesson0/1
Practise this chapter
- Chapter training · 16 exercises
- Chapter 7 mini-case · intermediate
- Chapter case studyPurchase price allocation: fair values, deferred tax, non-controlling interest (fair value or proportionate share), goodwill, gain on a bargain purchase and acquisition costs · intermediate
- Chapter case studyStep acquisition: remeasurement of the previous interest, reclassification of other comprehensive income, goodwill, pre-existing relationship and remuneration for future services · advanced
08Goodwill and bargain purchase gainNot started2 lessons0/2
- Not startedGoodwill: a formula and a purchase price allocation tableLesson50 min27 exercises
- Not startedBargain purchase: reassess before recognising a gainLesson35 min9 exercises
Practise this chapter
- Chapter training · 34 exercises
- Chapter 8 mini-case · intermediate
- Chapter case studyPurchase price allocation: fair values, deferred tax, non-controlling interest (fair value or proportionate share), goodwill, gain on a bargain purchase and acquisition costs · intermediate
- Chapter case studyStep acquisition: remeasurement of the previous interest, reclassification of other comprehensive income, goodwill, pre-existing relationship and remuneration for future services · advanced
09Consideration transferredNot started2 lessons0/2
- Not startedThe consideration transferred and acquisition-related costsLesson35 min13 exercises
- Not startedContingent consideration: at acquisition, classification and subsequent measurementLesson50 min16 exercises
Practise this chapter
- Chapter training · 27 exercises
- Chapter 9 mini-case · intermediate (1/2)
- Chapter 9 mini-case · intermediate (2/2)
- Chapter case studyPurchase price allocation: fair values, deferred tax, non-controlling interest (fair value or proportionate share), goodwill, gain on a bargain purchase and acquisition costs · intermediate
- Chapter case studyContingent consideration and measurement period: classification, initial fair value, remeasurement, contingent liability, indemnification asset and retrospective adjustments · advanced
10Business combination achieved in stagesNot started1 lesson0/1
11The measurement periodNot started1 lesson0/1
12What is part of the combinationNot started1 lesson0/1
13Reverse acquisitionsNot startedTaught in 1 lesson of another chapter
- Not startedAccounting acquirer in a reverse acquisitionCovered in the lesson “The acquirer and the acquisition date”
- Not startedConsideration in a reverse acquisitionCovered in the lesson “The acquirer and the acquisition date”
Practise this chapter
14Subsequent measurementNot startedTaught in 1 lesson of another chapter
15DisclosuresNot started1 lesson0/1
Practise this chapter
16Boundaries with other standardsNot startedTaught in 6 lessons of other chapters
- 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”
Practise this chapter
- Chapter training · 11 exercises
- Chapter case studyContingent consideration and measurement period: classification, initial fair value, remeasurement, contingent liability, indemnification asset and retrospective adjustments · advanced
- Chapter case studyStep acquisition: remeasurement of the previous interest, reclassification of other comprehensive income, goodwill, pre-existing relationship and remuneration for future services · advanced