| Information | The accounting requirements for a business combination involve many moving parts that must all come together to recognise and measure the identifiable assets and liabilities acquired the consideration transferred for the business and the resultant balancing figure representing goodwill or a gain on a bargain purchase. This course provides practical application guidance to explain the theoretical requirements of IFRS 3 including the recently amended definition of a business and also discusses some of the projects in progress around Business Combinations under Common Control and Goodwill and Impairment that the IASB is currently developing |
