Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards

Chapter 15BUSINESS COMBINATIONS

1. INTRODUCTION
   1. Background and Historical Perspective
2. DEFINITIONS OF TERMS
3. BUSINESS COMBINATIONS AND CONSOLIDATIONS
   1. IFRS 3(R) and IAS 27(R) and International Accounting Convergence
   2. Effective Date and Transition Provisions
   3. Objectives
   4. Scope
4. BUSINESS COMBINATIONS
   1. Determining Fair Values
   2. Transactions and Events Accounted for as Business Combinations
   3. Qualifying as a Business
   4. Techniques for Structuring Business Combinations
   5. Accounting for Business Combinations under the Acquisition Method
      1. Step 1–Identify the acquirer
      2. Step 2—Determine the acquisition date
      3. Step 3—Recognize and measure the identifiable tangible and intangible assets acquired and liabilities assumed
      4. Step 4—Identify assets and liabilities requiring separate accounting
      5. Step 5—Classify or designate identifiable assets acquired and liabilities assumed
      6. Step 6—Recognize and measure any noncontrolling interest in the acquiree
      7. Step 7—Measure the consideration transferred
      8. Step 8—Recognize and measure goodwill or gain from a bargain purchase
      9. Acquisition-related costs
      10. Postcombination measurement and accounting
5. DISCLOSURE REQUIREMENTS
   1. 1. Additional guidance in applying the acquisition method
      2. Recognizing and measuring the identifiable assets acquired and liabilities assumed
      3. Determining what is part of the business combination transaction
   2. Goodwill and Gain from a Bargain Purchase
      1. Goodwill
      2. Impairment of goodwill
      3. Reversal of previously recognized impairment of goodwill
      4. Gain from a bargain purchase ...