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

Iain  Selfridge

Iain Selfridge

Partner

PwC

Iain Selfridge

Partner
PwC

Partner

078917806372

Olaf  Pusch

Olaf Pusch

Director

PwC

Olaf Pusch

Director
PwC

Director

078917806372

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