International GAAP 2020

Chapter 9Business combinations

• 1 INTRODUCTION
  • 1.1 IFRS 3 (As Revised In 2008) And Subsequent Amendments
    • 1.1.1 Post-Implementation Review
    • 1.1.2 Proposed Amendments To IFRS 3 – Reference To The Conceptual Framework
• 2 SCOPE OF IFRS 3
  • 2.1 Mutual Entities
  • 2.2 Arrangements Out Of Scope Of IFRS 3
    • 2.2.1 Formation Of A Joint Arrangement
    • 2.2.2 Acquisition Of An Asset Or A Group Of Assets That Does Not Constitute A Business
    • 2.2.3 Business Combinations Under Common Control
• 3 IDENTIFYING A BUSINESS COMBINATION
  • 3.1 Identifying A Business Combination
  • 3.2 Definition Of A Business
    • 3.2.1 Inputs, Processes And Outputs
    • 3.2.2 Assessment Whether Acquired Set Of Activities And Assets Constitutes A Business
    • 3.2.3 Concentration Test
    • 3.2.4 Assessing Whether An Acquired Process Is Substantive
    • 3.2.5 ‘Capable Of’ From The Viewpoint Of A Market Participant
    • 3.2.6 Identifying Business Combinations
    • 3.2.7 Development Stage Entities
    • 3.2.8 Definition Of A Business: What Changes With The Adoption Of Amendments
• 4 ACQUISITION METHOD OF ACCOUNTING
  • 4.1 Identifying The Acquirer
    • 4.1.1 New Entity Formed To Effect A Business Combination
    • 4.1.2 Stapling Arrangements
  • 4.2 Determining The Acquisition Date
• 5 RECOGNITION AND MEASUREMENT OF ASSETS ACQUIRED, LIABILITIES ASSUMED AND NON-CONTROLLING INTERESTS
  • 5.1 General Principles
  • 5.2 Recognising Identifiable Assets Acquired And Liabilities Assumed
  • 5.3 Acquisition-Date Fair Values Of Identifiable Assets Acquired And Liabilities Assumed
  • 5.4 Classifying Or Designating ...