Wiley IFRS 2017

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—Recognise 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—Recognise and Measure any Noncontrolling Interest in the Acquiree
      7. Step 7—Measure the Consideration Transferred
      8. Step 8—Recognise and Measure Goodwill or Gain from a Bargain Purchase
      9. Acquisition-Related Costs
      10. Post-Combination Measurement and Accounting
5. Disclosure Requirements
   1. 1. Additional Guidance in Applying the Acquisition Method
      2. Recognising 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. Deferred income tax—fair value adjustments
      3. Impairment of goodwill
      4. Reversal of previously recognised impairment ...