We have designed two online training sessions for finance and business professionals covering practical aspects of business combination accounting and impairment testing.

Interested in attending? Have a suggestion about running this course near you?
Register your interest now


If the mere mention of business combination accounting or impairment testing makes you break into a cold sweat (or a deep slumber), you are not alone!

These accounting standards are highly relevant in this ever evolving business environment but can be hard to apply in business or can often be misinterpreted.

We have a practical solution which will help you not only apply these two standards with plenty of useful tips, but also share the common pitfalls that you'll want to avoid on the way.

We have asked our best and brightest accounting standard specialists here at PwC to break down these accounting standards into two easy-to-digest and practical online training sessions, giving you the freedom and flexibility to upskill, build your confidence and gain those valuable CPD credits.

Our 90 minute online training will be followed by a 30 minute Q&A where our team will answer any questions you may have.

Session 1: Practical guidance on business combination accounting -
22 November 2017

  • Distinguishing between acquiring a business and an asset
  • Determining the consideration paid
  • Identifying assets and liabilities acquired
  • Determining non-controlling interests and goodwill
  • Common pitfalls
  • Q&A session

Session 2: Practical Guidance on impairment testing - 
21 February 2018

  • Impairment testing
  • Identifying the Cash Generating Unit (GCU)
  • Difference between Value In Use (VIU) and Fair Value Less Cost of Disposal (FVLCOD)
  • Common pitfalls
  • Q&A session


Charlie Gray

Charlie is a Senior Manager in our Auckland Office. Charlie provides technical training and support to the firm in relation to the interpretation and application of accounting and auditing standards. He is a subject matter expert in business combinations and consolidations, impairment and share-based payment arrangements.

Christine Lee

Christine is a Senior Manager in our Auckland Office. Christine has considerable experience in providing external audit and assurance services to large public and privately owned New Zealand and overseas companies. She has a wide client base and brings her broad experience to give you a practical guidance to accounting standards.

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