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IFRS 3

Insights into IFRS 3 - Reverse acquisitions

28 Jan 2022

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 summarizes 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.

This trio of articles are in relation to a complex area being reverse acquisitions.

We hope you find the information in these articles helpful in giving you some insight into IAS 36. If you would like to discuss any of the points raised, please speak to your Grant Thornton advisor.

IFRS 3

The acquisition method at a glance

This article provides a high-level overview of IFRS 3 and explains the key steps in accounting for business combinations in accordance with this Standard.

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IFRS 3

Reverse acquisitions in the scope of IFRS 3

This article follows on from our published articles on ‘Insights into IFRS 3 – Identifying the acquirer’ and ‘Insights into IFRS 3 – Reverse acquisitions explained’.

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IFRS 3

Reverse acquisitions explained

Acquisitions of businesses can take many forms and can have a fundamental impact on the acquirer’s operations, resources and strategies. But what is a reverse acquisition and how do you account for it?

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