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

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We have designed an online training session for finance and business professionals covering practical aspects of business combination accounting.

This accounting standard is 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 this standard 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 this accounting standard into an easy-to-digest and practical online training session, 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.

Practical guidance on business combination accounting -

  • 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


Michaela Shaw

Michaela is a Senior Manager in the Capital Markets and Accounting Advisory Services team in Auckland. She is a business combinations expert, and has provided accounting advice relating to a number of initial public offerings, restructures and investment decisions. She has over 15 years of experience in accounting and finance and has worked as a restructuring specialist for 7 years in the UK prior to returning to NZ in 2015. 

Trevor Plumb

Trevor is a Senior Manager in the Capital Markets and Accounting Advisory Services team in Auckland. He delivers technical support to the firm in the interpretation and application of accounting standards with a focus on business combinations. In addition, he provides external accounting advice on a variety of topics, including implementation assistance for the new IFRS standards. He also has over 7 years of experience in Canada working on financial statement audits of large retail, oil & gas and technology clients.

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