Mastering Business Combinations: Analyze and Apply IFRS

This course is part of Advanced Business Combinations & Ownership Accounting Specialization

Instructor: EDUCBA

Access provided by Masterflex LLC, Part of Avantor

7 modules

Gain insight into a topic and learn the fundamentals.

Intermediate level

Recommended experience

2 weeks to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

7 modules

Gain insight into a topic and learn the fundamentals.

Intermediate level

Recommended experience

2 weeks to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

What you'll learn

Distinguish business combinations from asset acquisitions and evaluate control under IFRS and US GAAP.
Measure identifiable assets, liabilities, goodwill, and tax impacts in complex acquisition scenarios.
Apply valuation techniques and accounting treatments to real-world and advanced business combination cases.

Skills you'll gain

Details to know

Shareable certificate

Add to your LinkedIn profile

Assessments

27 assignments

Taught in English

See how employees at top companies are mastering in-demand skills

Learn more about Coursera for Business

logos of Petrobras, TATA, Danone, Capgemini, P&G and L'Oreal

Build your subject-matter expertise

This course is part of the Advanced Business Combinations & Ownership Accounting Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 7 modules in this course

Learners will identify, analyze, and apply advanced principles of business combinations under IFRS and US GAAP. They will distinguish businesses from asset acquisitions, evaluate control indicators, measure identifiable assets and goodwill, classify intangible assets, interpret tax impacts, assess partial acquisitions, and apply valuation techniques used in practice.

This course equips learners with the full end-to-end understanding needed to navigate real-world acquisition scenarios. By working through examples, structured entity cases (VIEs and SPEs), goodwill calculations, contingent consideration, reverse acquisitions, and common control transactions, learners develop the technical and analytical skills essential for advanced financial reporting roles. What makes this course unique is its highly practical, example-driven approach, breaking down complex standards into clear, actionable steps. With video-based walkthroughs, real transaction simulations, and assessment-aligned practice sets, learners gain confidence in applying standards to realistic business situations. Whether preparing for corporate reporting roles, audit engagements, or professional exams, this course provides a comprehensive and intuitive mastery of business combination accounting.

This module introduces the foundational principles of business combinations, including what constitutes a business, how to distinguish a business from a group of assets, and the special transaction types encountered in practice. Learners develop a clear understanding of recognition requirements, key definitions, and early classification concepts essential for accurate acquisition accounting.

What's included

10 videos4 assignments

10 videos Total 55 minutes

Introduction to Buisness Combination 7 minutes
Recognizing Business Combination 9 minutes
Recognizing Business Combination Continues 4 minutes
Business vs. Asset or Group of Asset 6 minutes
Working on Example 1 7 minutes
Identifying Business Combination 5 minutes
Working on Example 2 4 minutes
Combination of Mutual Enterprises 3 minutes
Exchanges of Assets Between Companies 7 minutes
Exceptions to Business Combination 3 minutes

4 assignments Total 60 minutes

Understanding Business Combinations 10 minutes
Distinguishing Businesses from Assets 10 minutes
Special Types of Combinations 10 minutes
Graded - Foundations of Business Combinations 30 minutes

This module explores the concept of control in depth, including how acquirers are identified, how common control transactions differ from regular business combinations, and how acquisition dates and control indicators influence financial reporting outcomes.

What's included

10 videos4 assignments

10 videos Total 44 minutes

Common Control Transaction 4 minutes
Acquisition Method 11 minutes
Applying Acquisition Method 7 minutes
Identifying the Acquirer 6 minutes
New Company as Acquirer 1 minute
Working on Example 3 2 minutes
Working on Example 4 2 minutes
Few other Considerations 5 minutes
Few other Considerations Continues 3 minutes
Determining Acquisition Date 4 minutes

4 assignments Total 60 minutes

Understanding Control and Common Control 10 minutes
Identifying the Acquirer 10 minutes
Additional Considerations in Identifying Control 10 minutes
Graded - Control, Common Control & Acquisition Principles 30 minutes

This module focuses on identifying, recognizing, and measuring assets and liabilities in a business combination, including fair value adjustments, goodwill calculation, tax implications, and classification rules under IFRS and US GAAP.

What's included

8 videos4 assignments

8 videos Total 52 minutes

Defensive Intangible Asset and Inventory 7 minutes
Working on Example 5 5 minutes
Recognition and Measurement - US GAAP 6 minutes
Recognizing and Measurement Goodwill 8 minutes
Accounting for Business Combination 7 minutes
Consideration 4 minutes
Consideration Continues 6 minutes
Determining Classification of CC 9 minutes

4 assignments Total 60 minutes

Asset Adjustments and Defensive Intangibles 10 minutes
Goodwill and Recognition Rules 10 minutes
Consideration in Business Combinations 10 minutes
Graded - Assets, Goodwill & Recognition Principles 30 minutes

This module covers advanced acquisition principles including multi-step approaches, consideration allocation, settlement of pre-existing relationships, share-based arrangements, and the unique accounting implications of reverse acquisitions.

What's included

16 videos5 assignments

16 videos Total 108 minutes

First Step Approach 4 minutes
Second Step Approach 5 minutes
Second Step Approach Continues 5 minutes
Classified in Shareholders Equity 6 minutes
Working on Example 6 6 minutes
Employee Compensation Benefit 7 minutes
Working on Example 7 13 minutes
Working on Example 8 4 minutes
Acquisition Cost 8 minutes
Working on Example 10 11 minutes
Working on Example 11 3 minutes
Settlement of Debt 6 minutes
Working on Example 12 10 minutes
Reverse Acquisition 7 minutes
Reverse Acquisition Continue 9 minutes
More on Reverse Acquisition 4 minutes

5 assignments Total 50 minutes

Multi-Step Approaches to Consideration 10 minutes
Equity and Compensation Considerations 10 minutes
Advanced Application Scenarios 10 minutes
Reverse Acquisition Concepts 10 minutes
Graded - Advanced Consideration Allocation & Reverse Acquisitions 10 minutes

This module examines structured entities such as VIEs and SPEs, along with detailed identification, classification, and measurement of intangible assets using contractual-legal and separability criteria.

What's included

9 videos4 assignments

9 videos Total 60 minutes

VIE and SPE 6 minutes
Intangible Assets Acquired in a Business Combination 6 minutes
Working on Example 13 3 minutes
Contractual-Legal Criterion 7 minutes
Separability Criterion 9 minutes
List of Intangible Asset 7 minutes
Working on Example 14 6 minutes
Defensive Intangible Asset and Locked Asset 8 minutes
Customer Related Intangibles 7 minutes

4 assignments Total 60 minutes

Structured Entities & Identifiable Intangibles 10 minutes
Separability and Asset Classification 10 minutes
Defensive & Customer-Related Intangibles 10 minutes
Graded - VIEs, SPEs & Intangible Assets 30 minutes

This module explains the tax implications of fair value adjustments, partial acquisition accounting including NCI measurement options, and valuation techniques used to determine fair value of consideration and identifiable assets.

What's included

8 videos3 assignments

8 videos Total 66 minutes

Income Tax Implications in Business Combinations 11 minutes
Determine Financial Statement 8 minutes
Working on Example 15 4 minutes
More on Income Tax Implications 10 minutes
Accounting for Partial Acquisitions 8 minutes
Valuation 8 minutes
Valuation Continues 6 minutes
Valuation Techniques 11 minutes

3 assignments Total 50 minutes

Income Tax Implications 10 minutes
Partial Acquisitions and Valuation 10 minutes
Graded - Tax, Partial Acquisitions & Valuation 30 minutes

This module covers accounting under common control transactions and explores how asset acquisitions differ from business combinations in classification, measurement, and reporting implications.