Insights into IFRS 3: Recognising and measuring goodwill or gain from a bargain purchase

IFRS Publications

Insights into IFRS 3: Recognising and measuring goodwill or gain from a bargain purchase

21 Jul 2025

Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer’s operations, resources and strategies. For most entities such transactions are infrequent, and each is unique. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which can be challenging in practice.