Business combinations and acquisition accounting | Consolidation

Connect acquisition-date facts, consideration, identifiable net assets, NCI, goodwill, measurement-period updates, and disclosures to the group close.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Business-versus-asset assessment
  • Acquirer and acquisition date
  • Consideration and contingent terms
  • Identifiable net assets
  • NCI, goodwill, and bargain purchase
  • Measurement-period and disclosure updates

Public knowledge 01

Authority and source boundary

  1. 01

    Authority: IFRS Foundation

  2. 02

    Official starting point: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-3-business-combinations/

  3. 03

    High-level workflow summary only; licensed standards are not reproduced.

Public knowledge 02

Operating themes

  1. 01

    Business-versus-asset assessment

  2. 02

    Acquirer and acquisition date

  3. 03

    Consideration and contingent terms

  4. 04

    Identifiable net assets

  5. 05

    NCI, goodwill, and bargain purchase

  6. 06

    Measurement-period and disclosure updates

Public knowledge 03

Source-to-close path

  1. 01

    Official source

  2. 02

    Entity facts

  3. 03

    Group policy

  4. 04

    Proposed treatment

  5. 05

    Qualified human decision

Public knowledge 04

Decision boundary

  1. 01

    This public product preview uses illustrative entities, balances, mappings, rates, journals, and approvals. It does not post entries, operate a live close, reproduce licensed standards, validate accounting conclusions, or produce financial statements. Entity-specific conclusions require current authoritative sources and qualified professional review.

  2. 02

    Balanced entries and completed fields do not establish accounting correctness.

Reading path

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