BC Webinar - AASB 3: Pitfalls in Determining consideration

Determining consideration in a business combination requires looking beyond the stated purchase price. Payments must be assessed to determine whether they form part of consideration, are separate transactions, or relate to post-acquisition services.

This practical 90-minute course explains how to apply AASB 3 to complex payment arrangements and distinguish acquisition consideration from post-acquisition costs.

By the end of the course, you will be able to classify acquisition payments based on their commercial substance and determine their effect on goodwill and post-acquisition profit or loss.

What You’ll Learn:

• Determine and measure consideration transferred
• Account for deferred and contingent consideration
• Distinguish consideration from remuneration and other separate transactions
• Assess payments to selling shareholders who remain employees
• Account for replacement share-based payment awards
• Recognise subsequent changes and avoid inappropriate additions to goodwill

Who Should Attend: 

• Accountants involved in acquisitions
• CFOs and financial controllers
• Audit partners and managers
• Transaction advisory and valuation professionals
• Technical accounting personnel and others applying or auditing AASB 3

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