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AASB 3: Is it a Business? Top Hats, NewCos and Continuation Accounting

Transactions involving top-hat structures and newly formed entities (NewCos) are increasingly common — and frequently misunderstood. One of the most critical judgements is determining whether a transaction is a business combination, an asset acquisition, or a continuation accounting outcome under AASB 3 Business Combinations. Getting this call wrong can significantly distort goodwill, equity, and future performance.

Topics include:

• Distinguishing business combinations from asset acquisitions;
• Applying the concentration test;
• How top-hat and NewCo structures are used in restructures and roll-ups;
• Identifying the accounting acquirer and assessing substance over legal form;
• Interface with AASB 10; and
• Common control and continuation accounting.

Who Should Attend:
Accountants, auditors, CFOs, and finance professionals involved in acquisitions, restructures, or complex transaction accounting.

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