MFRS

Insights into MFRS 3 - Accounting after the acquisition date

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Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. MFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice.

Our ‘Insights into MFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.

This article discusses accounting after the acquisition date. We have split our analysis into two sections as follows:

  • Practical implications for post-combination reporting
  • Accounting for subsequent changes in an ownership interest in a subsidiary
MFRS 3 Accounting after the acquisition date

MFRS 3 Accounting after the acquisition date

This publication discusses accounting after the acquisition date.

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How we can help

We hope you find the information in this article helpful in giving you some insight into MFRS 3. If you would like to discuss any of the points raised, please do not hesitate to contact us.