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IFRS 3 Business Combinations

IFRS 3 Business Combinations (freeaccastudymaterial. com)

IFRS 3 Business Combinations Overview IFRS 3 Business Combinations outlines the accounting when an acquirer obtains control of a business (e.g. an acquisition or merger). Such business combinations are accounted for using the ‘acquisition method’, which generally requires assets acquired and liabilities assumed to be measured at their fair values …

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