Page 4 - PowerPoint Presentation
P. 4

CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS




            Key Issue








            • IFRS 3 deals with accounting for a business


                combination


                    • on date of acquisition and


                    • outlines the principles on how to account for:


                           • identifiable assets acquired and liabilities assumed

                           • non-controlling interests

                           • goodwill or gain from a bargain purchase


                           • taking into account certain exceptions to recognition,
                              measurement and classification principles as established in

                              other IFRS standards.








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