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IFRS 3 – Business Combinations

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IFRS 3 – Business Combinations

  • This topic has 5 replies, 3 voices, and was last updated 10 months ago by mrjonbain.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • November 24, 2022 at 11:37 am #672418
    uzzy0121
    Participant
    • Topics: 16
    • Replies: 7
    • ☆

    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.

    November 24, 2022 at 2:54 pm #672430
    mrjonbain
    Moderator
    • Topics: 3
    • Replies: 1851
    • ☆☆☆☆☆

    No, it is covered. It’s basically connected with group accounting Hope this helps.

    November 30, 2022 at 11:06 pm #672968
    uzzy0121
    Participant
    • Topics: 16
    • Replies: 7
    • ☆

    Can you specify which page (from OT notes) or lecture this is mentioned? Thank you

    December 1, 2022 at 1:20 pm #673024
    mrjonbain
    Moderator
    • Topics: 3
    • Replies: 1851
    • ☆☆☆☆☆

    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.

    December 2, 2022 at 11:22 pm #673162
    jingdong
    Participant
    • Topics: 83
    • Replies: 102
    • ☆☆

    https://opentuition.com/acca/sbr/joint-arrangements-introduction-acca-strategic-business-reporting-sbr-lectures/

    December 3, 2022 at 7:00 am #673181
    mrjonbain
    Moderator
    • Topics: 3
    • Replies: 1851
    • ☆☆☆☆☆

    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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