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Insights into IFRS 3

Mergers and acquisitions are becoming more common as entities aim to achieve their growth objectives. They can have a fundamental impact on the acquirer’s operations, resources and strategies. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.

Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.

The acquisition method at a glance

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Reverse acquisitions in the scope of IFRS 3

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Reverse acquisitions explained

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Definition of a Business

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Identifying a business combination

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Identifying the acquirer

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Identifying the acquisition date

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Coming soon

Recognition principles

Measurement principles

Accounting after acquisition date

Presentation and disclosures requirements

Specific recognition and measurement provisions

Recognising and measuring NCI

Consideration transferred

Adjustments for transactions not part of the business combination

Recognising and measuring goodwill or a gain from a bargain purchase