Exercises
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A business combination or a simple purchase of assets?
Chapter 1 · Scope of the standard · 19 exercises
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Target a chapterThe exercises of a single chapter.
- 01Scope of the standard19 exercises
- 02Definition of a business16 exercises
- 03The acquirer and the acquisition date13 exercises
- 04Recognising the items acquired18 exercises
- 05Measurement at fair value8 exercises
- 06Exceptions to recognition and measurement28 exercises
- 07Non-controlling interests16 exercises
- 08Goodwill and bargain purchase gain34 exercises
- 09Consideration transferred27 exercises
- 10Business combination achieved in stages9 exercises
- 11The measurement period12 exercises
- 12What is part of the combination12 exercises
- 13Reverse acquisitions4 exercises
- 14Subsequent measurement3 exercises
- 15Disclosures11 exercises
- 16Boundaries with other standards11 exercises
Target a conceptThe exercises of a single concept.
- Scope of IFRS 3 and the acquisition methodFragile8 exercises
- Business combinations under common controlFragile5 exercises
- Formation of a joint arrangementFragile3 exercises
- Asset acquisition or business combinationFragile7 exercises
- Inputs, processes and outputs of a businessFragile10 exercises
- Substantive processFragile6 exercises
- The optional concentration testFragile4 exercises
- Identifying the acquirer through controlFragile6 exercises
- Indicators of the acquirerFragile5 exercises
- The acquisition dateFragile5 exercises
- The recognition principleFragile13 exercises
- Classification and designation at the acquisition dateFragile3 exercises
- Identifiable intangible assetsFragile4 exercises
- The fair value principle and identifiable net assetsFragile8 exercises
- Contingent liabilities assumedFragile6 exercises
- Liabilities within IAS 37 or IFRIC 21Fragile2 exercises
- Deferred taxes in a business combinationFragile5 exercises
- Employee benefits acquiredFragile1 exercise
- Indemnification assetsFragile7 exercises
- Leases in which the acquiree is the lesseeFragile3 exercises
- Reacquired rightsFragile2 exercises
- Replacement share-based payment awardsFragile2 exercises
- Assets held for saleFragile2 exercises
- Insurance contracts acquiredFragile2 exercises
- Measuring the non-controlling interestFragile11 exercises
- Components of the non-controlling interestFragile2 exercises
- Effect of the choice on goodwillFragile7 exercises
- Measuring goodwillFragile19 exercises
- Purchase price allocationFragile6 exercises
- Bargain purchaseFragile8 exercises
- Reassessment before any gainFragile7 exercises
- Measuring the consideration transferredFragile10 exercises
- Contingent consideration at the acquisition dateFragile4 exercises
- Classifying contingent considerationFragile4 exercises
- Subsequent measurement of contingent considerationFragile12 exercises
- Acquisition-related costsFragile7 exercises
- Remeasuring the previously held interestFragile7 exercises
- Reclassifying other comprehensive incomeFragile3 exercises
- Provisional amounts and the length of the periodFragile5 exercises
- Measurement period adjustmentsFragile7 exercises
- After the measurement periodFragile8 exercises
- Transactions separate from the combinationFragile9 exercises
- Pre-existing relationshipsFragile4 exercises
- Remuneration of former owners who become employeesFragile2 exercises
- Accounting acquirer in a reverse acquisitionFragile3 exercises
- Consideration in a reverse acquisitionFragile2 exercises
- Subsequent measurement of items acquiredFragile3 exercises
- Objective of the disclosuresFragile4 exercises
- Specific disclosures for each combinationFragile5 exercises
- Disclosures about adjustmentsFragile2 exercises
- Proposals of the 2024 exposure draftFragile3 exercises
- Link to IFRS 10: control and changes in ownershipFragile2 exercises
- Link to IFRS 13: fair valueFragile1 exercise
- Link to IAS 36: goodwill and cash-generating unitsFragile4 exercises
- Link to IAS 12: deferred taxFragile1 exercise
- Link to IAS 38: acquired intangiblesFragile2 exercises
- Link to IFRS 9: contingent consideration as a financial liabilityFragile1 exercise
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