October. Deloitte Academy Seminar on Business Combinations (Kyiv. Ukraine)
On 1 October 2013 ACCA and Deloitte Academy organised the seminar for ACCA members on Business Combinations (IFRS 3) in Kyiv, Ukraine. The event was looking to structure the understanding of basic principles of IFRS 3 (2008).
The seminar was attended by near 40 ACCA members representing senior finance roles at Ukrainian and multinational companies.
Facilitators of the event were:
- Yevgenia Nogovitsyna, senior manager and head of Deloitte Academy in Ukraine;
- Maksym Trehub, senior manager in the audit department at Deloitte.
Among the topics covered in the seminar were:
- Business combinations: the acquisition method of accounting
- Recognizing and measuring the identifiable assets acquired, the liabilities and contingent liabilities assumed and any NCI in the acquiree
- Identifying and measuring consideration (contingent consideration)
- Recognizing and measuring goodwill
- Step acquisition
- Measurement period and post-acquisition accounting
- Accounting of acquisition-related costs
On the picture: Yevgenia Nogovitsyna, Maksym Trehub