IFRS for SMEs Section 19 - Business Combinations and Goodwill

September2020 To inform accountants on the provisions and the practical application of IFRS for SMEs Section 19 – Business Combinations and Goodwill.


By the end of this event the participant should:

  • Understand the objective of IFRS for SMEs Section 19;
  • Know how goodwill is determined; and 
  • Understand the accounting treatment of goodwill.


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

Section 19 of the IFRS for SMEs standard covers the determination of goodwill arising from business combinations. This section also gives guidance on the many principles that need in-depth consideration when accounting for a transaction that meets the definition of a ‘business combination’.

It is important to 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 Section 19 of the IFRS for SME.

Join our expert as he explains this section together with its practical application.


The following pricing apply:
Ad hoc: R475.00
Subscription: N/A.


Study unit 1

Scope of Section 19

Study unit 2

Acquisition method

Study unit 3

Goodwill armotisation

Study unit 4

Negative goodwill


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.

R 475 VAT Incl.

Additional Course Information

Category Accounting
Accredited SAIBA
Verifiable CPD Hours 2
Non-verifiable CPD Hours N/A
Effort 2 hours
Duration 2 hours
Format Webinar
Level Moderate
Assessment Yes
Study Material No
Course Date 16 September, 2020
SKU CPD200094M Categories ,

Who should attend?

Business accountants in Practice (SA). 



Company secretaries.

Registered auditors.

Trainee accountants/ auditors. 

Personnel performing company secretarial duties.

This event is included in the following subscription packages:

If you are not a subscriber, you need to purchase the event as a stand-alone event or subscribe to a SAIBA subscription package.

How to subscribe

Subscribers pay less for their CPD points.
SAIBA offers 4 subscription packages that provides access to everything to run a successful accounting and tax practice.

Pay a small monthly amount and gain access to monthly webinars covering ethics, financials, reporting, audit and assurance, working papers, law, technology, management topics, and tax.






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