FRS 102 business combinations online course
The course looks at the requirements of Section 9 Consolidated and Separate Financial Statements and Section 19 Business Combinations.
It first considers the requirement for consolidation and the alternative consolidation methods available. It then considers key aspects of the acquisition method (notably the fair value exercise and calculation of and accounting for goodwill) and concludes by considering the treatment of overseas subsidiaries.
Price: £35 + VAT
What you will gain
Understand the consolidation requirements of FRS 102 and be able to apply FRS 102 requirements to key aspects of business combinations.
By the end of this course, you will have a greater understanding of:
- consolidated financial statements
- identifying subsidiaries
- the consolidation requirement
- acquisition (and merger) accounting
- the fair value exercise and goodwill calculation
- accounting for goodwill
- foreign subsidiaries
- key differences between FRS 102 and IFRS
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