Training
Accounting and assurance standards – Business Combinations
Length: 7 h 00
Updated training for 2024-2025
Summary
A complex subject, if ever there was one! Business combinations are often part of our clients’ growth strategy. We need to be prepared to help them account for the transaction, but also to carry out our assurance mandate.
Agenda
Understand the accounting requirements of Section 1582 Business Combinations
- To identify the various types of business combinations
- Accounting for a business combination
- Purchase of assets
- Purchase of shares
- Purchases price breakdown
- Fair value measurement criteria
- Intangible assets subject to amortization and not subject to amortization
- Goodwill and impairment testing
- Business combination achieved in stages
- The specifics of business combinations with related parties under Section 3840 Related Party Transactions
- Financial statement disclosures
- Impacts on assurance
- Audit
- Review
- When should a modified report be considered?
Last but not least
- Practical examples:
- Purchase of assets
- Purchase of 100% of the shares
- Purchase of 75% of the shares
- Discussion with participants
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