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Audit Methodology
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Global Integration
At Grant Thornton Turkey, we combine our global experience with the local experience we accumulated. With specialized human resources focusing on various...
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Tax Audit (Full Certification) Services
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Tax Consultancy Services
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Tax Planning Services
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VAT Return Services
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Trainings and Circulars
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Other Tax Services
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R&D / Design Center Legislation Consultancy
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Technology Development Zones Legislation Consultancy
Technology Development Zones Legislation Consultancy
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General Accounting Services
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Cost Accounting Services
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Management Advisory Services
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Business Risk Management Services
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TURQUALITY® and Management Consulting Services
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Strategic Management, Developing Strategies and Strategic Planning
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Digital Strategy and Digital Transformation Process
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Performance Improvement and Change Management
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Strategic Human Resources Management
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Value Chain Management
Value Chain Management
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Institutional and Structural Transformation in Companies
Institutional and Structural Transformation in Companies
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Brand Strategy Development, International Marketing Management and Strategy
Brand Strategy Development, International Marketing Management and Strategy
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Business Process Analysis and Configuration
Business Process Analysis and Configuration
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R&D / Design Center Installatıon Consultancy
R&D / Design Center Installatıon Consultancy
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Macroeconomic Analysis Consultancy
Macroeconomic Analysis Consultancy
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Public Policy Consultancy
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Robotic Process Automation (RPA)
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AEO / YYS Services
AEO / YYS Services
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Certification Services
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Our Consulting Services
Our Consulting Services
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Foreign Trade and Customs Department Establishment
Foreign Trade and Customs Department Establishment
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Corruption Audit in Foreign Trade and Customs Transactions
Corruption Audit in Foreign Trade and Customs Transactions
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Legal Consultancy Services
Legal Consultancy Services
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Foreign Trade and Customs Training Services
Foreign Trade and Customs Training Services
Energy
Food and Beverage
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Technology
Disclosures under IFRS 3: Understanding the requirements
21 Jul 2025
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard. In this article, we explain the general objectives of the disclosure requirements, discuss which business combinations require disclosure, and set out the minimum disclosure requirements of IFRS 3. The article also includes an illustrative business combination disclosure, and insights on certain disclosure areas.
Disclosures under IFRS 3: Understanding the requirements
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