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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 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.

Identifying a business combination

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Identifying the acquirer

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Identifying the acquisition date

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