IFRS for SMEs Section 19 – Business Combinations and Goodwill

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September2020 Providing accountants with the provisions of IFRS 3 – Business Combinations


By the end of this event the participant should:

  • Understand the scope of IFRS 3;
  • Understand the definition of business combinations;
  • Understand the measurement of goodwill;
  • Understand the method of accounting for business combinations; and
  • Understand  the disclosure of information about business combinations. 


The topic “business combinations” will always remain very conceptual and important in financial accounting. 

The determination of goodwill is the overall focus of this accounting standard and there are many principles that need in-depth consideration when accounting for a transaction that meets the definition of a business combination. 

Also take careful note that business combinations do not only entail acquisition of a controlling equity interest in another entity, but also the direct acquisition of assets and liabilities that form a “business”, as defined in IFRS 3.

Join our Subject Matter Expert as he discusses the principles on the recognition and measurement of acquired assets and liabilities, the determination of goodwill and the necessary disclosures.


The following pricing apply:

  • Adhoc: R475.00
  • Subscription: N/A


Study Unit 1

IFRS 3 scope

Study Unit 2

Definition of a “business combination”

Study Unit 3

Recognition principle

Study Unit 4

Measurement principle

Study Unit 5

Measurement of goodwill

Study Unit 6



There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date.


Anton Van Wyk M.Com, CA(SA)

Anton van Wyk is a chartered accountant and independent consultant in International Financial Reporting Standards (IFRS and IFRS for SMEs). As former subject head of Financial Accounting at various higher education providers (including the University of Johannesburg and Monash University South Africa), he has gained valuable insights into and understanding of the important principles underlying the International Financial Reporting Standards (IFRS).

Anton is a well-known and popular presenter who has presented numerous IFRS updates for several accounting bodies across South Africa. He is known for his ability to simplify and highlight the most important principles contained in IFRS, whilst keeping the learning process enjoyable for attendees.


By attending this webinar, you will be provided with: 

  • Summarised slide presentation.
  • Reference documents and / or course material where available. 
  • Access to a technical knowledge base.
  • Recorded webinar that includes an expert presenter and participant interaction.
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