IFRS 3Chapter 15Lesson 1
Disclosures about business combinations, and the 2024 proposal
Step 1 of 5Learning objectives
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The acquirer provides information that lets users evaluate the nature and financial effect of a combination, including the main reasons, pro forma information and adjustments; the 2024 exposure draft is a proposal, not a standard.
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Learning objectives
- State the objective of the disclosures and the combinations they cover.
- Identify the main reasons for the combination, pro forma information and information on adjustments.
- Distinguish a standard in force from an IASB proposal.