Now that you’ve been introduced to IFRS 3, it’s time to take a deeper dive into the accounting for business combinations under IFRS. After a quick refresher on the content discussed in our first online course, this CPE-eligible, eLearning course (1.0 CPE) covers the last two steps of the 4-step acquisition method within IFRS 3, specifically identifying and measuring the assets and liabilities acquired and calculating goodwill. There are a few exceptions to the general principle of recognizing the net assets acquired at fair value and we cover those in this course. This online course also covers other important issues related to business combinations, specifically accounting for noncontrolling interests, step acquisition, and measurement period adjustments.