1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 3: Business Combinations
  2. IFRS 3: Basis for Conclusions
  3. Applying the acquisition method (paras. BC80-BC400)
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Applying the acquisition method (paras. BC80-BC400)

Comparing proposed amendment...
BC80-BC81
Identifying the acquirer (paras. BC82-BC105)
Determining the acquisition date (paras. BC106-BC110)
Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non‑controlling interest in the acquiree (paras. BC111-BC311)
Recognising and measuring goodwill or a gain from a bargain purchase (paras. BC312-BC382)
Additional guidance for particular types of business combinations (paras. BC383-BC389)
Measurement period (paras. BC390-BC400)
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