IFRS - group accounting - the revised business combinations standards

A concise overview of the revised standards

The IASB have issued a revised version of IFRS 3 and consequential amendments to IAS 27. The new standards are applicable for accounting periods beginning on or after 1 July 2009 but early adoption is permitted. These revised standards introduce a number of significant changes to existing accounting practice. These changes include the immediate expensing of most directly attributable acquisition costs, changes in how we account for goodwill, minority interests and contingent consideration, a new approach to step acquisitions and a new approach to acquisitions and disposals that do not result in a change in control.

Anyone needing to be brought up-to-date with IFRS group accounting - the revised business combinations standards.

A concise overview of the revised standards. Examples and illustrations are used throughout to explain the key changes and their implications.

The speaker will be drawn from a pool of qualified professionals who specialise in this subject. Having worked for leading organisations they will relate the course content to real life case studies.

• the key changes that have been made
• the impact on a company's financial statements
• the practical implications.

The course will start at 2.00pm and end at 5.15pm. Refreshments are provided.

3 CPD hours (where applicable)

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