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This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar, as is the case with many areas of U.S. GAAP vs. IFRS, there are notable differences that are helpful to understand. Note that this course is not intended to provide an exhaustive discussion of these differences.

Learning Objectives

  • Discover and list the key steps in the acquisition method for business combinations.
  • Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations.
  • Identify some of the key differences between ASC Topic 805 and IFRS 3.
Last updated/reviewed: May 11, 2022

2 Reviews (6 ratings)Reviews

5
Member's Profile
I learned a lot from this course, and I will recommend it to my colleagues.
5
Anonymous Author
More difficult than expected, a lot of detail. Good course.

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
COURSE MATERIAL
  PDFBusiness Combinations - U.S. GAAP and IFRS (Text Based Course)
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM