Page 272 - F2 Integrated Workbook STUDENT 2019
P. 272

Chapter 12






                          Overview






                                                  Group
                                                accounts









                                   ®
                             IFRS  3                                IFRS  11 Joint
                                                                         ®
                            Business                                arrangements
                          combinations





                                                            Joint                      Joint
                             Goodwill
                                                         operation                    venture





                         FV of                       Share of assets
                                                                                  Equity
                           consideration                and liabilities
                           paid                       Share of                     account
                         FV of S’s net                 revenue and
                           assets acquired              Equity
                                                        expenses



















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