Professional Documents
Culture Documents
(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.).
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-