Disclosure Requirements for Business C…
https://ifrscommunity.com/knowledge-base/business-combination-disclosure/
Under IFRS 3, business combinations must be accounted for using the acquisition method, which comprises the following steps (IFRS 3.4-5): Identifying the acquirer. Determining the acquisition date. Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the entity being acquired. Recognising and measuring goodwill or a gain from a bargain purchase. Identifying the acquirer. Determining the acquisition date. recognises and measures in its financial statements the assets and liabilities acquired, and any interest in the acquiree held by other parties;
Identifying the acquirer.
Determining the acquisition date.
Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the entity being acquired.
Recognising and measuring goodwill or a gain from a bargain purchase.
recognises and measures in its financial statements the assets and liabilities acquired, and any interest in the acquiree held by other parties;
DA: 9 PA: 97 MOZ Rank: 45
