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|keywords=Merger, Acquisition, M&A, Financial, Disclosures, Business, Combination, Acquiree | |keywords=Merger, Acquisition, M&A, Financial, Disclosures, Business, Combination, Acquiree | ||
| − | |description= | + | |description=IFRS 3 establishes principles and requirements for how an acquirer recognizes the value of the acquired business |
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IFRS 3 Business Combinations establishes principles and requirements for how an acquirer in a business combination:
The core principles in IFRS 3 Business Combinations are that an acquirer measures the cost of the acquisition at the fair value of the consideration paid; allocates that cost to the acquired identifiable assets and liabilities on the basis of their fair values; allocates the rest of the cost to goodwill; and recognizes any excess of acquired assets and liabilities over the consideration paid (a ‘bargain purchase’) in profit or loss immediately. The acquirer discloses information that enables users to evaluate the nature and financial effects of the acquisition.
IFRS 3 Business Combinations is Copyright: IFRS Foundation
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IAS 38 Intangible Assets
| ID | Name | Level | x |
|---|---|---|---|
| IFRS | International Financial Reporting Standards | 0 | IFRS |
| IFRS03 | IFRS 3 Business Combinations | 1 | IFRS03 |