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Description

Official Description

6.0 Continuing Education Units (CEUs)

This course expands on the concepts covered in the Advanced Business Valuation course and focuses on the international financial reporting standards (“IFRS”) from a public company perspective. Key aspects of the purchase price allocation process; introduction to the valuation of investment entities and the relevant accounting standards; impairment test relating to goodwill and intangible assets; the role of a valuator in an audit engagement.

 

Supplementary Information

35 hours of in-class instruction; 25 hours of reading, assignments and case studies.

Topics Covered

  • Introduction of financial reporting standards
  • Purchase price allocation
  • Valuation of investment entities
  • Impairment
  • The role of a valuator in an audit engagement

Learning Outcomes

The course is designed to enable you to:

  • Understand Fair Value for financial reporting
  • Apply IFRS 13 standard
  • Understand business combinations and impairment testing
  • Identify the acquirer
  • Explain key aspects of the purchase price allocation process
  • Understand the impairment test relating to goodwill and intangible assets
  • Apply relevant accounting standards and guidance
  • Determine which audit services are required
  • Develop assessment of the Fair Value reports

Applies Towards the Following Programs

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