IFRS 3 Business Combinations
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
acquisition of businesses
|
| gptkbp:category |
accounting standard
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 3 Business Combinations
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:relatedStandard |
gptkb:IFRS_10_Consolidated_Financial_Statements
gptkb:IAS_36_Impairment_of_Assets gptkb:IAS_38_Intangible_Assets |
| gptkbp:replacedBy |
gptkb:IAS_22_Business_Combinations
|
| gptkbp:requires |
acquisition method
identification of acquirer recognition and measurement of goodwill or gain from bargain purchase recognition and measurement of identifiable assets and liabilities |
| gptkbp:requiresDisclosureOf |
information about the nature and financial effect of business combinations
|
| gptkbp:revisedDate |
2008-01-01
|
| gptkbp:scope |
applies to all business combinations except joint ventures and combinations of entities under common control
|
| gptkbp:startDate |
2004-03-31
|
| gptkbp:status |
Active
|
| gptkbp:subjectArea |
Business combinations
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-3-business-combinations/
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|