Student Reviews
( 5 Of 5 )
2 reviews
Video of IFRS 3 Business Combinations summary - applies in 2024 in IFRS Certificate course by Silvia of CPDbox channel, video No. 22 free certified online
https://www.cpdbox.com
This video is a short summary of IFRS 15. If you need to learn more, please visit our website for great discussion with many practical advices on this standard.
The contents:
00:00 Introduction
00:38 Objective of IFRS 3
01:57 Business or assets&liabilities? Concentration test
05:14 Acquisition method: overview of 4 steps
06:27 How to recognize assets and liabilities
07:16 Non-controlling interest
08:50 Goodwill and gain on bargain purchase (negative goodwill)
This is just the short executive summary of IFRS 3 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
------
Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/
Subscribe to Silvia's free newsletter: https://www.cpdbox.com/
#IFRS #ifrsaccounting #IFRS3 #consolidation