This module introduces the foundational principles of business combinations, including what constitutes a business, how to distinguish a business from a group of assets, and the special transaction types encountered in practice. Learners develop a clear understanding of recognition requirements, key definitions, and early classification concepts essential for accurate acquisition accounting.

This module explores the concept of control in depth, including how acquirers are identified, how common control transactions differ from regular business combinations, and how acquisition dates and control indicators influence financial reporting outcomes.

This module focuses on identifying, recognizing, and measuring assets and liabilities in a business combination, including fair value adjustments, goodwill calculation, tax implications, and classification rules under IFRS and US GAAP.

This module covers advanced acquisition principles including multi-step approaches, consideration allocation, settlement of pre-existing relationships, share-based arrangements, and the unique accounting implications of reverse acquisitions.

This module examines structured entities such as VIEs and SPEs, along with detailed identification, classification, and measurement of intangible assets using contractual-legal and separability criteria.

This module explains the tax implications of fair value adjustments, partial acquisition accounting including NCI measurement options, and valuation techniques used to determine fair value of consideration and identifiable assets.

This module covers accounting under common control transactions and explores how asset acquisitions differ from business combinations in classification, measurement, and reporting implications.