Ateneo - UPO

Business combinations and IFRS3

IFRS3

Present IFRS3 in its main application components to business combinations

None

Lessons and exercises

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Written test

IFRS3: objective - scope - acquisition method: identifying the acquirer, determining the acquisition date, recognising and measuring the identifiable assets acquired, the liabilities assumed, recognising and measuring goodwill or a gain from a bargain purchase - disclosure

Knowledge of the main application methods of IFRS3 in business combinations.