Chapter 17Business combinations and goodwill
- 1 INTRODUCTION
- 2 KEY DIFFERENCES BETWEEN SECTION 19 AND IFRS
- 2.1 Method of accounting
- 2.2 Definition of a business combination
- 2.3 Definition of a business
- 2.4 Identifying an acquirer
- 2.5 Cost of a business combination
- 2.6 Measurement period
- 2.7 Initial measurement of acquiree's assets, liabilities and contingent liabilities
- 2.8 Recognising intangible assets separately from goodwill
- 2.9 Deferred tax
- 2.10 Step acquisitions
- 2.11 Non-controlling interests in a business combination
- 2.12 Subsequent accounting for goodwill
- 2.13 Disclosures
- 3 REQUIREMENTS OF SECTION 19 FOR BUSINESS COMBINATIONS AND GOODWILL
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