Business Combination Accounting for a 40-Person SaaS Scale-Up
Overview
What this challenge is about.
Calculate goodwill and consolidation entries for a €20M SaaS acquisition, then draft a memo. Get a verifiable certificate.
The scenario
DataFlow Analytics is a B2B SaaS company providing data visualization tools, with €10M ARR. Insightly is a niche analytics startup with a strong customer base in healthcare.
The Brief
What you'll do, and what you'll demonstrate.
How should DataFlow Analytics account for the acquisition of Insightly under IFRS 3, including goodwill calculation and contingent consideration?
Earning criteria — what you'll demonstrate
- Apply IFRS 3 to identify acquirer and measure consideration transferred
- Recognize and measure identifiable assets and liabilities at fair value
- Calculate goodwill and understand impairment implications
- Account for contingent consideration and subsequent changes
Program Fit
Where this fits in your program.
Sharpens the same skills your degree expects you to demonstrate.
International Accounting
Bachelor · Accounting
Strong alignment
This challenge maps to International Accounting at the Bachelor level. It sharpens the same practical skills your coursework expects — but in a real industry context with actual constraints and deliverables.
Skills
Skills you'll demonstrate.
Each one shows up on your verified credential.
- Ifrs 3
Apply ifrs 3 to solve real industry problems and demonstrate production-level capability.
- Business Combinations
Apply business combinations to solve real industry problems and demonstrate production-level capability.
- Goodwill
Apply goodwill to solve real industry problems and demonstrate production-level capability.
- Fair Value Measurement
Apply fair value measurement to solve real industry problems and demonstrate production-level capability.
- Consolidation
Apply consolidation to solve real industry problems and demonstrate production-level capability.
Careers
Career paths this challenge builds toward
Completing this challenge demonstrates skills that transfer directly to these roles: