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Change in assessment of business combination or group of asset

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Change in assessment of business combination or group of asset

  • This topic has 2 replies, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • December 12, 2019 at 8:22 am #555714
    tranhoanganh1703
    Member
    • Topics: 15
    • Replies: 17
    • ☆

    Hi all,

    Do you know any new guidance of the assessment whether or not the transaction is business combination or group of asset, besides IFRS 3?

    Thank you very much,

    December 12, 2019 at 8:47 am #555717
    tranhoanganh1703
    Member
    • Topics: 15
    • Replies: 17
    • ☆

    I see the amendment of IFRS 3.
    Thank you

    December 12, 2019 at 4:33 pm #555799
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3408
    • ☆☆☆☆☆

    https://www.pwc.com/gx/en/audit-services/ifrs/publications/amendments-to-IFRS-definition-of-a-business.pdf

    is the PWC summary of the amendment

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