Business Combinations, Intangibles and impairments

General information Programme Date & participation Location

IFRS Master Class Module 8

Module 8 covers the following topics:

  • IAS 36 Impairment of Assets
  • IAS 38 Intangible Assets
  • IFRS 3 Business Combinations

For the content of other IFRS Masterclass modules we refer to our website at

For whom?

The IFRS Masterclass is intended for professionals with a background in finance having a responsibility in the accounting, reporting and/or controlling area. Basic accounting knowledge and experience is required to use the knowledge offered during this Masterclass to its utmost.

Why is this training relevant?

The IFRS Masterclass is relevant to finance employees of companies reporting (or planning to report) under IFRS.

Who are the trainers?

The trainers are professionals and members of the PwC Accounting and Valuation Advisory Services (AVAS) group who use the IFRS standards assisting clients with IFRS transitions and/or complex IFRS accounting topics on a daily basis.


13:30 Welcome
13:40 Business or asset acquisition
14:30 Recognition and measurement
15:30 Step acquisition
15:45 Contingent consideration
16:00 Coffeebreak
16:15 Subsequent measurement
16:30 Goodwill
16:45 Identifiable assets
17:15 Impairment
17:45 Course Conclusion
18:00 End Masterclass module 8


  • 19 June 2014

PE hours

Attending an individual module earns Auditors and Controllers 4 PE hours. You will receive a certificate after attending the training.


The price for attending an individual module amounts to € 475,- excluding VAT.
This amount includes course material and lunch.

The price for the full IFRS Masterclass amounts to € 3.450,- excluding VAT.


Would you like to register to one of these trainings? Please send us your application one month ahead of the training outset. In case you wish to register after the deadline has passed, please contact us by telephone.


  • Kantoor PwC Amsterdam

    Thomas R. Malthusstraat 5

    1066 JR Amsterdam