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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 article 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.

Insights into IFRS 3 series

February 2021

The acquisition method at a glance

IFRS 3

Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer’s operations, resources, and strategies.

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January 2022

Reverse acquisitions in the scope of IFRS 3

IFRS 3

This article focuses on reverse acquisitions within the scope of IFRS 3.

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January 2022

Reverse acquisitions explained

IFRS 3

Acquisitions of businesses can take many forms and can have a fundamental impact on the acquirer’s operations, resources and strategies.

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October 2019

Definition of a Business

IFRS 3

In October 2018, the IASB issued ‘Definition of a Business’ making amendments to IFRS 3 ‘Business Combinations’.

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March 2021

Identifying a business combination

IFRS 3

Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives.

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March 2021

Identifying the acquirer

IFRS 3

Business combinations are infrequent transactions that are unique for each occurrence.

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March 2021

Identifying the acquisition date

IFRS 3

Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies.

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