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Groups and business combinations IFRS 3 10 and 12

Reference:Online 2811

with Liam Doran

Business combinations are a relatively common occurrence and the accounting implications can be daunting. The necessity to consider whether control has been acquired and indeed the requirement to assess whether a business even exists are two of the more practical considerations that need to be taken into account.

The calculation of goodwill, dealing with the different forms of consideration used to make payment, identifying the fair value of the net assets, the use of provisional values, dealing with bargain purchases and worrying about the deferred tax implications will all need to be dealt with and this is just the start – in the event that the business is carried on through an entity, we then have to deal with the requirement to consolidate the new subsidiary in the group financial statements.

In this 90 minute session, Liam Doran will walk through the practical issues associated with Business Combinations and Consolidated Financial Statements.

Content to include:


  • Control definition, principles and application
  • Common consolidation adjustments – including deferred tax implications
  • Foreign currency subsidiaries and the accounting for foreign currency translation differences
  • Business combinations – definition and practical application
  • Goodwill calculation including practical examples of different forms of consideration and the determination of fair value adjustments
  • Negative goodwill and it’s accounting treatment
  • Provisional values and subsequent adjustments
  • Step acquisitions and other changes to group structures


Liam Doran

Liam is Finance Director and a senior lecturer at and specialises in the areas of financial accounting and financial management. He has over 20 years’ experience teaching to ACCA, ACA and CPA students preparing for the final examinations of their respective professional bodies and he brings a practical approach to the delivery of the technical content of the various accounting standards.

He has been instrumental in establishing the CPD School at and has been involved in delivering numerous CPD courses in the areas of Financial Reporting and Financial Management with ACCA and also directly to corporate clients.


Event details
Sector: Corporate Sector full day courses
Date: 28 October 2020
End Date: 28 October 2020
Time:14.30 - 16.00
Duration: 1.5 hrs
Venue: Online
Capacity: 70
Places: No free places
CPD Units*: 1.5
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €39.00
Guest price €39.00
Booking details
Book online
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