IFRS Accounting For Business Combinations
Details
IFRS Accounting For Business Combinations
- Acquisition accounting – IFRS 3
o Definition of a business and a business combination
o Scope exemptions
o Identifying the acquirer
o Determining the acquisition date and consideration transferred
o Recognizing and measuring identifiable assets acquired, liabilities assumed, and non-controlling interests
Outline
- Acquisition accounting – IFRS 3
o Definition of a business and a business combination
o Scope exemptions
o Identifying the acquirer
o Determining the acquisition date and consideration transferred
o Recognizing and measuring identifiable assets acquired, liabilities assumed, and non-controlling interests
- Recognition principle
- Measurement principle
- Exceptions to the recognition and measurement principles
o Recognizing and measuring goodwill or a gain from a bargain purchase
- Bargain purchases
- Consideration transferred
- Contingent consideration
- Testing goodwill for impairment
o Business combinations achieved in stages
o Business combinations achieved without the transfer of consideration
o Provisional fair values and measurement period adjustments
o Subsequent measurement and accounting
- Reacquired rights
- Contingent liabilities
- Indemnification assets
- Contingent consideration
o Disclosures
- Consolidated financial statements – IFRS 10
o Determining control
o Accounting for changes in ownership interests
o Disclosure of interests in other entities – IFRS 12
- Joint arrangements – IFRS 11
o Joint control
o Accounting for joint operations
o Accounting for joint ventures
- Investments in associates and joint ventures – IAS 28
o Acquisition and loss of significant influence
o Applying the equity method
o Impairment testing – IAS 36
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