https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Business_combinationBusiness combination - Revision history2026-09-13T13:22:18ZRevision history for this page on the wikiMediaWiki 1.40.0https://wiki.treasurers.org/w/index.php?title=Business_combination&diff=6424&oldid=previmported>Doug Williamson: Create page - source - IFRS 3 - https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-3-business-combinations.pdf?bypass=on2023-04-23T15:47:02Z<p>Create page - source - IFRS 3 - https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-3-business-combinations.pdf?bypass=on</p>
<p><b>New page</b></p><div>''Acquisitions and mergers - financial reporting - International Financial Reporting Standards - IFRS 3.''<br />
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For the purposes of IFRS 3, a business combination is distinguished from an acquisition of assets.<br />
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In a business combination, an acquirer obtains control of one or more businesses.<br />
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The acquired business is accounted for under IFRS 3.<br />
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In an acquisition of assets, the acquired assets are accounted for under other appropriate accounting standards, often including IAS 38 Intangible Assets.<br />
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Transactions sometimes referred to as "true mergers" or "mergers of equals" are also business combinations for the purposes of IFRS 3.<br />
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== See also ==<br />
* [[Acquiree]]<br />
* [[Acquirer]]<br />
* [[Acquisition accounting]]<br />
* [[Business ]]<br />
* [[Financial reporting]]<br />
* [[IAS 38]] - Intangible assets<br />
* [[IFRS 3]] - Business combinations<br />
* [[Intangible assets]]<br />
* [[International Accounting Standards Board]] (IASB)<br />
* [[Merger]]<br />
* [[Merger accounting]]<br />
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==External links==<br />
*[https://www.iasplus.com/en/standards/ifrs/ifrs3 IFRS 3 - IAS Plus]<br />
*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-3-business-combinations.pdf?bypass=on IFRS 3 full text]<br />
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[[Category:Accounting,_tax_and_regulation]]<br />
[[Category:The_business_context]]<br />
[[Category:Corporate_financial_management]]<br />
[[Category:Corporate_finance]]<br />
[[Category:Investment]]<br />
[[Category:Long_term_funding]]<br />
[[Category:Identify_and_assess_risks]]<br />
[[Category:Manage_risks]]<br />
[[Category:Risk_frameworks]]<br />
[[Category:Risk_reporting]]</div>imported>Doug Williamson