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Showing 10 of 193 results for "ifrs 3"
IFRS 3 – Business combinations
Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer’s operations, resources and strategies. The assessment of whether one entity controls another (ie when a parent-subsidiary relationship exists) is essential to the preparation of financial statements under International Financial Reporting Standards (IFRS).
Insights into IFRS 3
Insights into IFRS 3 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.
Valuing intangibles under IFRS 3
This guide includes practical guidance on the detection of intangible assets in a business combination and also discusses the most common methods used in practice to estimate their fair value. It provides examples of intangible assets commonly found in business combinations and explains how they might be valued.
IFRS 3 - Recognition principle
An overview of IFRS 3’s recognition and measurement principles.
Disclosures under IFRS 3: Understanding the requirements
This Insight covers IFRS 3's disclosure requirements.
IFRS 3 - Reverse acquisitions explained
What is a reverse acquisition and how do you account for it?
IFRS 3 - Definition of a Business
How have the amendments to IFRS 3 changed the definition of a business?
Reverse acquisitions in the scope of IFRS 3
This article focuses on reverse acquisitions within the scope of IFRS 3.
IFRS 3 - Specific recognition and measurement provisions
IFRS 3 has specific guidance on how some items are recognised and measured. This article summarises this specific guidance and provides examples to illustrate its application.
Identifying a business combination within the scope of IFRS 3
Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.