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Valentine Co

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Valentine Co

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.
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  • November 26, 2020 at 11:32 am #596525
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Hello Miss,for PYQ Sep/Dec 19 ,the planned acquisition of the valentine Co ,which is planned to take place in the first quarter of the next financial year

    Can we quote the IFRS 3 disclose :
    “Disclosure of information about current business combinations
    An acquirer is required to disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either during the current reporting period or after the end of the period but before the financial statements are authorised for the issue”

    instead of IAS 10 in this case?Thank you.

    November 26, 2020 at 12:10 pm #596529
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8308
    • ☆☆☆☆☆

    Since it is what is to be disclosed that gets credit it doesn’t matter whether the authority is IFRS 3 or IAS 10.

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