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I have noticed this topic (IFRS 3 – Business Combinations) is mentioned in my Kaplan exam kit. However, I cannot see this topic covered in Opentuition.
I’m assuming this is not the same as a Joint Venture as this is IFRS11.
Can someone please confirm if OT has missed out a topic area? Thanks.
No, it is covered. It’s basically connected with group accounting Hope this helps.
Can you specify which page (from OT notes) or lecture this is mentioned? Thank you
Can you confirm whether you mean which part of the notes or lectures mentions that IFRS 3 covers group Accounting or if you mean what parts of the notes or lectures covers group Accounting.
In terms of the exam, the important thing is being able to apply the standards correctly to the situation in question.Unless I am mistaken, there are no marks for knowing exact standard numbers and names. Given this is the case there likely may not be much discussion in lectures or notes of standard names and numbers in order to keep the material focussed, concise and relevant. Hope this helps.
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