IFRS and Business Combinations Applied in Practice | Free of charge
TACOMA will host a workshop entitled "IFRS and Business Combinations Applied in Practice“
Are you getting ready for a business combination or acquisition? Are you interested in the recent changes reflected in IFRS 3?
Do you want to know since when it has been possible and since when it has been necessary to use this new standard?
The seminar will be presented by:
- Hana GREGÁSOVÁ, Manager, TACOMA Audit
- Rudolf HÁJEK, Senior Consultant, TACOMA Valuation
- Jiří SKOTNICA, Manager, TACOMA Valuation
- Changes in definition of a business combination and business
- Identification of an acquirer – which criteria should be used; both formal and content-related aspects
- Relevant date – when is control actually obtained? Which criteria should be used?
- Which intangible fixed assets can be recognised in a business combination?
- How should research and development costs be treated?
- Crucial changes compared to the last version of the Standard
- Measurement of goodwill
- Follow-up changes
Following the presented IFRS 3 principles, we will:
- Present the methods applied by TACOMA in a PPA process
- Assess the effect of the IFRS 3 amendment on the valuation methods
- Demonstrate the valuation methods in an example PPA process:
The principle of valuating a business as a whole; using a business valuation for an itemized valuation of assets and liabilities
Determination of fair value of acquisition cost of business combination, related to purchase of shareholding
Determination of fair value of individual elements of assets
Recommending TACOMA specialists
The workshop will take place at Hotel Yasmin, Prague, on 22 October, and is FREE OF CHARGE.
If you wish to attend, please submit your application no later than 16 October to firstname.lastname@example.org. Please bear in mind the limited capacity of the conference room.