About

An acquisition involves much more than bringing the acquiree’s existing balance sheet into the group accounts.

AASB 3 requires identifiable assets and liabilities to be recognised separately from goodwill, including previously unrecognised intangible assets and certain contingent liabilities. These are generally measured at acquisition-date fair value.

Getting this wrong can overstate goodwill, omit liabilities and distort tax, depreciation, amortisation and future earnings.

This practical 90-minute course explains how to look beyond the balance sheet, identify what has actually been acquired and understand the impact on goodwill.

By the end of the course, you will be able to identify and measure acquired assets and liabilities and understand their effect on goodwill and future performance.

What You’ll Learn:

• Identify acquired assets and liabilities beyond the recorded balance sheet
• Recognise intangible assets separately from goodwill
• Identify contingent liabilities and other omitted obligations
• Apply and evaluate acquisition-date fair-value measurements
• Account for deferred tax and understand the effects on goodwill and future earnings
• Recognise when specialist valuation advice is needed

Who Should Attend: 

• Accountants involved in acquisitions and purchase-price allocations
• CFOs and financial controllers
• Audit partners and managers
• Transaction advisory, valuation and technical accounting professionals
• Others applying or auditing AASB 3

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