article banner
IFRS

Insights into IFRS 3

Mergers and acquisitions are becoming more common as entities aim to achieve their growth objectives. They can have a fundamental impact on the acquirer’s operations, resources and strategies. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.

Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.

Recognition principles

Find out more

How should the identifiable assets and liabilities be measured?

Find out more

Specific recognition and measurement provisions

Find out more

The acquisition method at a glance

Find out more

Reverse acquisitions in the scope of IFRS 3

Find out more

Reverse acquisitions explained

Find out more

Definition of a Business

Find out more

Identifying a business combination

Find out more

Identifying the acquirer

Find out more

Identifying the acquisition date

Find out more

Coming soon

Accounting after acquisition date

Presentation and disclosures requirements

Recognising and measuring NCI

Consideration transferred

Adjustments for transactions not part of the business combination

Recognising and measuring goodwill or a gain from a bargain purchase