Business Combinations & Investment Accounting


Program Objectives

By the end of the program, participants will be able to:

  • Recognize the process of consolidating financial statements.
  • Identify business combinations and their related transactions.
  • Apply the acquisition method for business combinations.
  • Account for goodwill and non-controlling interests.
  • Identify different types of financial instruments and accounting methods for each.
  • Account for transactions according to fair value method, equity method and amortized cost.
  • Recognize differences and similarities between International Financial Reporting Standards (IFRS) and the US Generally Accepted Accounting Principles (GAAP).

Who should Attend?

Financial managers and controllers, accounting managers, senior accountants, financial analysts, investment accountants, general ledger accountants, financial assistants, and any professional involved in accounting for business combinations and consolidations and professionals who wish to understand accounting for financial instruments.