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IFRS 3 Business Combination

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 3 Business Combination

  • This topic has 5 replies, 2 voices, and was last updated 10 years ago by MikeLittle.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • October 15, 2015 at 8:17 am #276389
    Kip Fatt
    Member
    • Topics: 29
    • Replies: 62
    • ☆☆

    If there is delay in fair value adjustment which is more than 12 months, it will be treated as post adjustment right? How should i recognise this post adjustment?

    October 15, 2015 at 8:38 am #276397
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23359
    • ☆☆☆☆☆

    As part of the current year’s events rather than as an adjustment to the goodwill / acquisition calculation

    October 15, 2015 at 11:18 am #276414
    Kip Fatt
    Member
    • Topics: 29
    • Replies: 62
    • ☆☆

    Means that it will charged to group retained earning?

    October 15, 2015 at 3:29 pm #276533
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23359
    • ☆☆☆☆☆

    Yes, correct

    October 15, 2015 at 4:10 pm #276538
    Kip Fatt
    Member
    • Topics: 29
    • Replies: 62
    • ☆☆

    Thank you

    October 15, 2015 at 4:21 pm #276544
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23359
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
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