Control and Business Combinations

LEARNING OUTCOMES

1. Differentiate between an asset acquisition and a business combination from accounting and reporting perspectives;
2. Define ‘control’ under Malaysian Financial Reporting Standards (MFRS) 10 in assessing whether an investor controls an investee using a structured approach.
3. Analyse the accounting treatment and impact on consolidated financial statements for business acquisitions without a change in the ultimate controlling party;
4. Explain the effects on control assessment and accounting treatment for acquisitions involving a newly formed company (Newco); and
5. Discuss the key considerations and circumstances for preparing combined financial statements.

WHO SHOULD ATTEND
MIBA Members’ Corporate Finance staff

FEE
MIBA Member : RM1,200.00 per participant

The closing date for the registration is on Wednesday, 29 April 2026.

TERMS AND CONDITIONS

Payment
Full payment to the following bank account is required with registration, at least one (1) week prior to the date of the programme :
Pay to: MALAYSIAN INVESTMENT BANKING ASSOCIATION
Account No: 39500115355
Bank Details: Hong Leong Bank Berhad
Please e-mail payment advice to ipay@miba.com.my and state the Invoice No.

Cancellation / Substitution
Cancellations or refunds within one (1) week from the date of the programme will NOT be entertained. Non-attendance does not constitute cancellation and no refund will be given. Substitute(s) will be accepted provided forty-eight (48) hours prior written notice is received.

Data Protection
Personal data is gathered in accordance with the Personal Data Protection Act 2010 (Act 709). 

Disclaimer
MIBA reserves the right to change the date, speaker, course contents and programme or cancel the programme in the event of circumstances beyond our control.

For more queries, kindly email education@miba.com.my or contact us at +603-27113991.