Disclosure of information about post-combination revenue and profit or loss of the acquiree (paras. BC423-BC428)

BC423 Paragraph B64(q) of the revised IFRS 3 requires an entity to disclose, for each business combination (and for individually immaterial business combinations that are material collectively), the amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for the period. At its August 2003 round‑table discussion with users of financial statements, the FASB discussed the potential usefulness of information about increases or decreases in post‑combination revenues and earnings from acquired businesses versus revenues and earnings from the operations already owned by the acquirer (organic growth). The FASB also asked whether that information would be preferable to the pro forma supplemental disclosure of revenue and results of operations of the combined entity for the current period as though the acquisition date for all business combinations during the year had been as of the beginning of the annua

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