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

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.
 

Insights into IFRS 3: Recognising...

Insights into IFRS 3: Recognising...

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