Statements (33)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:amendedBy |
2008
2018 |
| gptkbp:appliesTo |
acquisition of businesses
|
| gptkbp:category |
accounting standard
|
| gptkbp:compatibleWith |
joint ventures
formation of a joint arrangement acquisition of an asset group that is not a business |
| gptkbp:fullName |
International Financial Reporting Standard 3
|
| gptkbp:hasConcept |
control
goodwill acquisition date contingent consideration identifiable assets measurement period non-controlling interest |
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 3
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:relatedStandard |
gptkb:IFRS_10
gptkb:IFRS_13 IAS 36 IAS 38 |
| gptkbp:replacedBy |
IAS 22
|
| gptkbp:requires |
acquisition method
measurement at fair value recognition of identifiable assets and liabilities recognition of goodwill or gain from bargain purchase |
| gptkbp:scope |
business combinations
|
| gptkbp:startDate |
2004-03-31
|
| gptkbp:subject |
Business Combinations
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsLayer |
6
|