Example: How To Consolidate
IFRS 3 Business Combinations outlines the accounting when an acquirer obtains control of a business e. Such business combinations are accounted for using the 'acquisition method', which generally requires assets acquired and liabilities assumed to be measured at their fair values at the acquisition date. A revised version of IFRS 3 was issued in January and applies to business combinations occurring in an entity's first annual period beginning on or after 1 July IFRS 3 seeks to enhance the relevance, reliability and comparability of information provided about business combinations e.
It sets out the principles on the recognition and measurement of acquired assets and liabilities, the determination of goodwill and the necessary disclosures. IFRS 3 provides additional guidance on determining whether a transaction meets the definition of a business combination, and so accounted for in accordance with its requirements.
The acquisition method called the 'purchase method' in the version of IFRS 3 is used for all business combinations. If the guidance in IFRS 10 does not clearly indicate which of the combining entities is an acquirer, IFRS 3 provides additional guidance which is then considered:.
History of IFRS 3
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