IFRS 3Chapter 3Lesson 1
The acquirer and the acquisition date
Step 1 of 6Learning objectives
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Every combination has an acquirer, identified by IFRS 10 control, and an acquisition date, the date on which it obtains control; the issuer of the shares is not always the acquirer, as reverse acquisitions show.
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Learning objectives
- Identify the acquirer of a combination from control.
- Determine the acquisition date from the facts of a case.
- Weigh the acquirer indicators when control does not settle the matter.
- Understand the reverse acquisition and the calculation of its consideration.