IFRS 3 – Accounting for Business Combinations
June 19: IFRS 3 – Accounting for Business Combinations With merger and acquisition activity at an all-time high, accountants have to know how to apply IFRS 3 – Business Combinations. They are expected to know the rules for integrating the acquired company’s assets, liabilities and equity, and how to assign fair values to them, advise management on the choice of options offered
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