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IFRS 3 is a standard that establishes principles and requirements for reporting business combinations and their effects in financial statements. It covers the acquisition method, the measurement period, the identification of a business, the subsequent measurement and accounting, the disclosure and effective date, and the reference to IFRS 9.
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 Norma Internacional de Información Financiera 3 Combinaciones de Negocios (NIIF 3) está contenida en los párrafos 1 a 68 y en los Apéndices A a C. Todos los párrafos tienen igual valor normativo. Los párrafos en letra negrita establecen los principales principios.
1 de may. de 2024 · IFRS 3 (2008) sets out the principles on the recognition and measurement of business combinations, such as acquisitions and mergers, and their effects. It requires assets and liabilities to be measured at their fair values at the acquisition date and provides guidance on goodwill, contingent consideration and common control transactions.
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.
2 de may. de 2024 · Learn how to account for business combinations using the acquisition method under IFRS 3, the international financial reporting standard for business combinations. Find out the recognition criteria, steps and examples of assets and liabilities, intangible assets and goodwill or a gain from a bargain purchase.
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