IFRS 3 & AAA

Please see the syllabus: https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/syllabus-study-guide/p7-international-int-syllabus-study-guide.html# D5e) Recognise the audit problems and describe audit procedures specific to: ? a business combination, including the classification of investments ? the determination of goodwill and its impairment, ? group accounting policies, ? intra-group trading, ? equity accounting for associates and joint ventures, ? changes in group structure, including acquisitions and disposals, ? and accounting for a foreign subsidiary.[3] You won't have to do the calculations - this is AAA not SBR - but you have to know HOW goodwill or profit/loss on disposal is calculated - otherwise you can't possibly suggest how to audit it.