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IFRS 3 “Business Combinations”

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Princy asked about 1 year ago

Explain what does the contents of IFRS 3 “Business Combinations” includes?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 sameer answered about 1 year ago

IFRS 3 “Business Combinations”

  • – Identification of acquirer;
  • – Identification of the date of purchase;
  • – Determining the value of combining;
  • – Average cost of the combination to the identifiable assets, liabilities and contingent liabilities;
  • – Determining the amount of goodwill and minority interest;
  • – Basic requirements for disclosure.

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