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STUDENTSTUDYPLANNER

(PrelimPeriod)

Studythefollowingtopics:
WEEK1(August23–27)  Acquisition ofcontrol.
 Valuationofidentifiableassetsandliabilities.
 Proceduresinrecordingtheacquisition.

Studythefollowingtopics:
 Goodwillarisingfrombusinesscombination.
 Gainonacquisition.
 Recording/journalizingthetransactionsar
isingfrombusinesscombination.
WEEK2(August30–Sept.3)
Quiz1(Businesscombinationatthedateofacquisition)
via google forms. For those whodo not have
an internet access, you may passit in the CBA
office, on or before the
deadline(butIencourageyoutotakethequizvia
googleforms.).

Study the followingTopics:


 Acquisition of “netassets” with acontingent
WEEK3(Sept.6–10) consideration.
 Changesincontingentconsideration.
 Contingentconsiderationpayableinsharesofsto
ck.

Studythefollowingtopics:
 Recordingacquisitionofstockatthedateofacq
WEEK4(Sept.13–17) uisition.
 Consolidatedstatementoffinancialpositionat
thedateofacquisition.

1
Quiz2 (Business combination at the date of
acquisition)
viagoogleforms.Forthosewhodonothavean
internetaccess, you maypassit in the CBA
office, on or before the
deadline(butIencourageyoutotakethequizviago
ogleforms.).

Studythefollowingtopics:
 Non–controllinginterest.
WEEK5(sept.20–24)  Measurementofnon-controllinginterest.
 Full/partial goodwill arising from
acquisitionofstock.
 Consolidatedfinancialstatementsatthedateof
acquisition.

Studythefollowingtopics:
 Pushdownaccounting.
 Step-acquisition.
 Reverseacquisition.
WEEK6(Sept.27–Oct.1)
Quiz3(Businesscombinationatthedateofacquisition)
via google forms. For those whodo not have
an internet access, you may passit in the CBA
office, on or before the
deadline(butIencourageyoutotakethequizvia
googleforms.).

Summaryofoutputsforthepreliminaryperiod
Quiz1–
BusinessCombinationatthedateofacquisition.Quiz2–
BusinessCombinationatthedateofacquisition.Quiz3–
BusinessCombinationatthedateofacquisition.
AllIllustrativeExercisesinthemodule(thedeadlineisonorbeforeOct.1,2021).

-Endofprelimperiod-

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