Insights into IFRS 3
16. November 2022Fusionen und Übernahmen werden immer häufiger, da Unternehmen versuchen, ihre Wachstumsziele zu erreichen. Sie können grundlegende Auswirkungen auf die Geschäftstätigkeit, Ressourcen und Strategien des Erwerbers bzw. der Erwerberin haben. IFRS 3 "Unternehmenszusammenschlüsse" enthält die Anforderungen für diese in der Praxis anspruchsvollen Transaktionen.
Unsere Reihe "Einblicke in IFRS 3" fasst die wichtigsten Bereiche des Standards zusammen, hebt Aspekte hervor, die schwieriger zu interpretieren sind und geht auf die wichtigsten Merkmale ein, die sich auf Ihr Unternehmen auswirken könnten.
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.
Februar 2022
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. IFRS 3 ‘Business Combinations’ is one of the most referred to Standards currently issued and contains the requirements for these transactions, which are challenging in practice.
Januar 2022
Reverse acquisitions in the scope of IFRS 3
IFRS 3
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are difficult to interpret and revisiting relevant features that could impact reporting entities. This article focuses on reverse acquisitions within the scope of IFRS 3.
Januar 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. But what is a reverse acquisition and how do you account for it?
September 2019
Definition of a Business
IFRS 3
In October 2018, the IASB issued ‘Definition of a Business’ making amendments to IFRS 3 ‘Business Combinations’.
März 2021
Identifying a business combination
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.
März 2021
Identifying the acquirer
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.
März 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
