Page 37 - Topic 1 - 1.3. Business Combinations
P. 37

CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS



            Post-acquisition Date Accounting (.54 - .58)






            • Three exceptions:



                    Don’t revert to applicable standards


                    • Specific measurement in terms of IFRS 3

                           • Reacquired rights


                    • Recognised contingent liabilities


                           • Higher of:

                                  • Amount that would be recognised ito IAS 37

                                         • i.e. amount of provision, if probable, or zero if not probable

                                  • Amount recognised at acquisition

                    • Indemnification assets


                           • Measured on same basis as the indemnified item






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