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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;
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”.
IFRS 3 is a standard that sets out how to account for business combinations and their effects. It covers the identification, recognition, measurement and disclosure of the acquirer's interest in the acquiree, the goodwill or gain, and the subsequent measurement and accounting.
13 de may. de 2024 · IFRS 3 sets out the accounting principles for business combinations, such as acquisitions and mergers, and their effects. It was revised in 2008 and applies to combinations occurring on or after 1 July 2009, with some amendments and exceptions.
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 · Learn how to apply IFRS 3 to account for business combinations using the acquisition method. Find out how to identify and measure assets, liabilities, goodwill and non-controlling interest in a business combination.
