1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 3: Business Combinations
  2. IFRS 3: Basis for Conclusions
  3. Method of accounting for business combinations (paras. BC22-BC57)
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Method of accounting for business combinations (paras. BC22-BC57)

Comparing proposed amendment...
BC22-BC23
Reasons for adopting the acquisition method (paras. BC24-BC28)
Reasons for rejecting the pooling method (paras. BC29-BC54)
The fresh start method (paras. BC55-BC57)
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