Topic outline

  • Module 5: Business Combinations, Income Taxes & Financial Instruments

    This class will address IFRS 3, IFRS 9 and IAS 12 and the learning outcomes are summarized as follows:

    • Indicate Business Combinations step-by-step
    • Explain circumstances in which a financial asset or liability should be recognised
    • Calculate the amounts at which financial assets and financial liabilities should be measured on initial recognition and subsequently
    • Understand and calculate current tax as well as deferred tax assets and liabilities arising from temporary differences

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Module 4: Provisions, Employee Benefits & Share Based Payments
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Module 6: Cash flow statement, Associates and Joint Arrangements