CFA 2, Business Combinations Mindmap

I'm never sure why, but accounting seems to always take the longest to absorb. 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.