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