*** THIS WEBINAR HAS BEEN CANCELLED ****
Tuesday 8th April 2014
Duration: 2 hours
Business combinations differ from asset acquisitions from an accounting viewpoint, but distinguishing between them is never that easy. In addition, there are various types of business combinations and they are often accounted for differently. This presentation considers the various types of combinations, how to account for them and how to avoid the pitfalls, including:
- Asset acquisition and business combination – what’s the difference?
- Some grey area examples – shopping malls, mining tenements
- Mergers between equals – business combination accounting
- Accounting for group restructures using AASB 3
- Proper identification of assets acquired, including intangibles
- How to treat contingent liabilities of the target
- Who is the acquirer: could the target be the acquirer?
- Other issues
This webinar is suitable for: Accountants and auditors, CFOs, chief accountants and internal accounting staff
PRESENTED BY: Peter Kidd, National IFRS Technical Director - Audit & Assurance, Grant Thornton, Melbourne
For the last 9 years Peter has been a senior member of Grant Thornton’s (and its predecessor firms) accounting and assurance technical team. His role includes providing practical solutions to accountingtechnical issues, reviews of financial statements and the preparation and presentation of internal training and client seminars.
Previously, Peter had over thirty years experience in audit and advisory services. Until 2001 he was with a big 4 chartered accounting firm, before working for two smaller chartered accounting firms prior to joining BDO in November 2004.
Peter’s audit and accounting experience extends across a wide range of industries, including financial services, general insurance, manufacturing, wholesaling, mining, retirement villages, superannuation, funds management and property.
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