Tax Accounting - Business Combinations eLearning
Tax Accounting - Business Combinations eLearning
 
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This course provides an introduction to the requirements and concepts behind the IFRS 3 approach to accounting for Business Combinations and the tax accounting implications of these.

The Business Combinations eLearning course begins with an introductory video and is then divided into five chapters:

  • Introduction - An explanation of the meaning of Business Combinations under IFRS and an overview of some of the basic concepts involved. The chapter then explains the different forms of Business Combination you may encounter
  • Allocation of the Purchase Price – A discussion of the division of the purchase price between tangible assets, intangible assets, deferred tax assets and liabilities and goodwill
  • Intangible Assets – A description of intangible assets and the resulting deferred tax assets and liabilities that may arise
  • Measurement Period Adjustments – This chapter considers when changes can and should be made to an acquisition balance sheet upon the receipt of new information
  • Goodwill and Other Issues – This chapter describes how goodwill should be treated in a business combination and the resulting deferred tax considerations


The course concludes with a ‘Check Your Understanding’ section which allows the learner to test the concepts learned throughout the course and put his or her learning into practice.


This course is suitable for tax specialists who:

  • Have a good understanding of the fundamentals of accounting for income taxes in accordance with the IAS 12 and wish to develop their knowledge further
  • Would like to expand or refresh their knowledge of tax accounting issues that surround the recognition of deferred tax assets and liabilities in relation to Business Combinations, perhaps ahead of an event such as an acquisition or merger
  • Work in a Group Tax function and have income tax reporting responsibilities
  • Work elsewhere in the business, but have responsibility for reporting local entity tax results to Group Tax for inclusion in the consolidated financial statements







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