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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