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2.2 Crossing an accounting boundary involves a disposal 6 3. Acquisition method of accounting 9 4. Scope 12 4.1 Definition of a business combination 12 4.2 Transactions outside the scope of IFRS 3(2008) 12 4.2.1 Formation of a joint venture 13 4.2.2 Common control transactions 13 4.2.3 Combinations involving mutual entities 14 5.
The following example illustrates the accounting for a business combination in which a gain on a bargain purchase is recognised.
The standard clarifies accounting for employee share-based payments by providing additional guidance on valuation, as well as on how to decide whether share awards are part of the consideration for the business combination or are compensation for future services.
2 Μαΐ 2024 · For example, preference shares that give their holders a disproportionately higher or lower share of the acquiree’s net assets in the event of liquidation must be measured at fair value. The same rule applies to share warrants or equity components of compound financial instruments.
13 Μαΐ 2024 · This 164-page guide deals mainly with accounting for business combinations under IFRS 3(2008). Where appropriate, it deals with related requirements of IAS 27(2008) – particularly as regards the definition of control, accounting for non-controlling interests, and changes in ownership interests.
9 Φεβ 2021 · The acquisition method. Effect of deal terms on the accounting for business combinations. Reporting business combinations and avoiding surprises. This article provides a high-level overview of IFRS 3 and explains the key steps in accounting for business combinations in accordance with this Standard.
IFRS Intelligence: Business Combinations. This publication brings together and summarises key guidance that you need to know for the practical application of International Financial Reporting Standards (IFRS) as they apply to business combinations. It is arranged in two main sections:
