Business combinations

Accounting for Business combinations under IFRS 3 requires consideration of many areas including: (i) whether I acquired a business or just an asset, (ii) how do I recognise and measure the identifiable assets acquired, liabilities assumed and possibly non-controlling interest in the acquiree, (iii) how do I recognise and measure goodwill or perhaps even a bargain purchase gain, (iv) which items do I need to exclude from the business combination and finally (v) what disclosures do I need to give. Some business combinations are taking place in a common control environment. The accounting for these can be complex and judgemental. You will find information on this page for all of these issues and more.

SME Contact

Gary  Berchowitz

Gary Berchowitz

Partner

PwC

Gary Berchowitz

Partner
PwC

Partner

02

Paul Shepherd

Paul Shepherd

Partner

PwC

Paul Shepherd

Partner
PwC

Partner in Assurance

+61 2 8266 7104

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