Page 15 - Topic 1 - 1.3. Business Combinations

CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

Acquisition method

• Note that the acquiree may not have recognised

certain assets and liabilities in its own financial

statements that do qualify for recognition in the

group financial statements.

• Examples are:

• Identifiable intangible assets not recognised by the acquiree.

• Restructuring provisions (meeting the liability definition).

• Reacquired right (intangible asset) of the acquirer

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