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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”.
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. In May 2020, the Board amended IFRS 3 by issuing Reference to the Conceptual Framework.
About. 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 · A revised version of IFRS 3 was issued in January 2008 and applies to business combinations occurring in an entity's first annual period beginning on or after 1 July 2009. IAS plus Global (English)
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.
Home. IFRS Accounting Standards Navigator. IFRS 3 Business Combinations. Follow. Standard 2022 Issued. About. Standard. News. In order to view our Standards you need to be a registered user of the site. A free 'Basic' registration will give you access to Issued Standards in HTML or PDF.
2 de may. de 2024 · Accounting for Business Combinations (IFRS 3) - IFRScommunity.com. Last updated: 2 May 2024. Under IFRS 3, business combinations must be accounted for using the acquisition method, which comprises the following steps (IFRS 3.4-5): Identifying the acquirer. Determining the acquisition date.
