Many companies find the application of business combination accounting under IFRS to be complex. This webinar will help you assess the standards’ impact on your company’s mergers and acquisitions, financial strategies and processes. Mayer Hoffman McCann’s Marco Pulido will discuss issues surrounding IFRS 3 Business Combinations, a standard developed by the IASB to prescribe the accounting effects when one entity acquires another entity to obtain control of that entity.
We will review various topics that are unique to accounting for business combinations under IFRS, including the definition of a business combination, describing the principal concepts for the valuation of assets and liabilities that are acquired in a business, and the calculation of goodwill and deferred income tax effects.
Topics covered will include:
- Definition of a business
- Identifying a business combination
- Recognizing and measuring assets acquired and liabilities assumed
- Measurement of goodwill
- The effect of a business combination on income taxes
- Differences between IFRS and U.S. GAAP
Registration is free and this course is eligible for 1 CPE credit.
CBIZ & MHM Executive Education Series:
Business Combinations Under IFRS
Thursday, September 4, 2014, 11 a.m.-12 p.m. CDT