IFRS 3 Business Combinations

URI: https://gptkb.org/entity/IFRS_3_Business_Combinations
GPTKB entity
Statements (23)
Predicate Object
gptkbp:instanceOf gptkb:International_Standard
gptkbp:appliesTo acquisition of businesses
gptkbp:category gptkb:accounting_standard
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:International_Financial_Reporting_Standards_(IFRS)
gptkbp:bfsLayer 7
https://www.w3.org/2000/01/rdf-schema#label IFRS 3 Business Combinations