This video is about overview of a business combination in IFRS 3.
IFRS 3 Business Combination outlines the accounting when an acquirer obtains control of a business. Such business combinations are accounted for using the 'acquisition method', which generally requires assets acquired and liabilities assumed to be measured at their fair values at the acquisition date.
International Financial Reporting Standards (IFRS) complete Tutorial from BISP. It is required for Oracle EPM FCCS Learning.
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