CFA Mind Maps - Level 2 Business Combination

Here is a the business combinations chapter in one slide. The only thing not included is goodwill impairment, and for that all you have to remember is IFRS takes the Recoverable Amount from the cash generating unit (IFRS = Recoverable) as its' baseline, and GAAP uses the Implied Fair Value of the Reporting Unit Goodwill.

Click on the Mind Map to expand it.

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