Insights into IFRS 3
16 Nov 2022Mergers 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
November 2022
Recognition principles
IFRS 3
Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer’s operations, resources and strategies.
November 2022
How should the identifiable assets and liabilities be measured?
IFRS 3
Business combinations are infrequent transactions that are unique for each occurrence. IFRS 3 ‘Business Combinations’ contains the requirements and despite being fairly stable in the ten years since its been released, still provides challenges when accounting for these transactions in practice.
November 2022
Specific recognition and measurement provisions
IFRS 3
Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer’s operations, resources and strategies.
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.
January 2022
Reverse acquisitions in the scope of IFRS 3
IFRS 3
This article focuses on reverse acquisitions within the scope of IFRS 3.
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.
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’.
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.
March 2021
Identifying the acquirer
IFRS 3
Business combinations are infrequent transactions that are unique for each occurrence.
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.
Coming soon
Accounting after acquisition date
IFRS 3
Coming soon
Presentation and disclosures requirements
IFRS 3
Coming soon
Recognising and measuring NCI
IFRS 3
Coming soon
Consideration transferred
IFRS 3
Coming soon
Adjustments for transactions not part of the business combination
IFRS 3
Coming soon
Recognising and measuring goodwill or a gain from a bargain purchase
IFRS 3
Coming soon
