IFRS 3 Business combinations

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IFRS 3, Business combinations – A survival guide to the essentials of takeovers, Part V (final)

Athens, February 2018 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. Closing remarks IFRS 3 is applicable only when the acquirer indeed acquires a business as defined by the standard.  In all other cases, the acquisition is …

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IFRS 3, Business combinations – A survival guide to the essentials of takeovers, Part IV

Athens, February 2018 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. Finalization of provisional values Business combinations usually occur for strategic purposes, e.g. for the achievement of economies of scale, in order to diversify operations, customer portfolio, …

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IFRS 3, Business combinations – A survival guide to the essentials of takeovers, Part III

Athens, February 2018 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. Sometimes takeovers occur in stages. Investors may not wish to commit outright to a majority shareholding in an investee, but want to “test the waters” for …

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IFRS 3, Business combinations – A survival guide to the essentials of takeovers, Part II

Athens, February 2018 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant. Assuming A would value NCI in B at its proportionate value of B’s NAV on the date of acquisition. Goodwill calculation would change to: Consideration and …

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IFRS 3, Business combinations – A survival guide to the essentials of takeovers, Part I

Athens, February 2018 Chris Ragkavas, BA, MA, FCCA, CGMA IFRS technical expert, financial consultant “Business combinations” is the simple technical term for acquisitions. In each acquisition we need to identify: The parties involved, i.e. the investor obtaining control of the …

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