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Insights into IFRS 3 Business combinations where the accounting is incomplete at the reporting date

Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard. This article discusses the requirements when the business combination accounting is incomplete at the reporting date. In this article we discuss the use of provisional amounts at the reporting date, and explain the measurement period and related adjustments, with an illustrative example setting out how measurement period adjustments are reported.

Insights into IFRS 3 Business...

Insights into IFRS 3 Business...

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