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This amended IFRS 3 to narrow and clarify the definition of a business, and to permit a simplified assessment of whether an acquired set of activities and assets is a group of assets rather than a business.
La NIIF 3 (revisada en 2008) define una combinación de negocios como una transacción u otro suceso en el que una adquirente obtiene el control de uno o más negocios. Además, la NIIF 3 (revisada en 2008) hace referencia a la NIIF 10 a efectos del término “control”.
Norma Internacional de Información Financiera 3 Combinaciones de negocios. Objetivo. 1. El objetivo de esta NIIF es mejorar la relevancia, fiabilidad y comparabilidad de la información sobre combinaciones de negocios y sus efectos que una entidad que informa proporciona en sus estados financieros.
IFRS 3 establishes principles and requirements for how an acquirer in a business combination: recognises and measures in its financial statements the assets and liabilities acquired, and any interest in the acquiree held by other parties;
13 de may. de 2024 · IFRS 3 outlines the accounting for business combinations, such as acquisitions or mergers, using the acquisition method. It provides principles on recognition, measurement, goodwill and disclosures, and is updated by amendments and interpretations.
Download a PDF document that explains the International Financial Reporting Standard 3 (IFRS 3) on business combinations. Learn how to recognise, measure, account and disclose the identifiable assets, liabilities, non-controlling interests, consideration and goodwill in a business combination.
A guide for finance directors, financial controllers and deal-makers on the revised standard on business combinations and consolidated financial statements. It explains the main impacts, differences with US GAAP and business implications of the new standards.
