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Publication Identifying a business combination within the scope of IFRS 3

Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.

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Publication Identifying a business combination within the scope of IFRS 3

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Publication Hotel industry: navigating the impact of COVID-19

The hotel industry is dealing with an unprecedented crisis due to the disruption caused by the global COVID-19 pandemic.

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Viewpoint
IFRS Viewpoints

IFRS

IFRS Viewpoints

Armen Hovhannisyan 13 Apr 2016

International Financial Reporting Standards (IFRS) are detailed and technical. To the untrained eye, they can appear hard to navigate. At Grant Thornton we are well versed in their intricacies and can translate them into language that you can understand and apply to your financial statements.

Our IFRS Viewpoint series provides collective insights from global IFRS advisors and experts in Grant Thornton on applying IFRSs in challenging situations. Each edition will focus on an area where the Standards have proved difficult to apply or lack guidance.

Here are the latest in our series we have released:

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IFRS

Reverse acquisitions outside the scope of IFRS 3

IFRS

Classification of loans with covenants

IFRS

Common control business combinations

IFRS

Inventory discounts and rebates

IFRS

Acquisition of investment properties

IFRS

Related party loans at below market interest rates

Also appears under...

IFRS

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