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A business combination involves an acquirer gaining control over one or more businesses, governed by PFRS/IFRS 3. The acquisition method requires identifying the acquirer, determining the acquisition date, and measuring identifiable assets and liabilities at fair value, while recognizing goodwill or gains from bargain purchases. Post-combination, goodwill is not amortized but tested for impairment annually, and acquisition-related costs are expensed immediately.

Author

Althea Joy Janeola

Language

EN