The course curriculum 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. Further, the accounting standards for private enterprises (“ASPE”) are predominantly similar to IFRS with respect to the valuation of intangibles and the impairment of goodwill and intangibles for financial reporting purposes.

Topics Covered

Featured topics include:

  • 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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