Objective

 

1

Scope

 

2-13

Identifying a business combination

 

4-9

Business combinations involving entities under common control

 

10-13

Method of accounting

 

14-15

Application of the purchase method

 

16-65

Identifying the acquirer

 

17-23

Cost of a business combination

 

24-35

Adjustments to the cost of a business combination contingent on future events

 

32-35

Allocating the cost of a business combination to the assets acquired and liabilities and contingent liabilities assumed

 

36-60

Acquiree's identifiable assets and liabilities

41-44

Acquiree's intangible assets

45-46

Acquiree´s contingent liabilities

47-50

Goodwill

51-55

Excess of acquirer's interest in the net fair value of acquiree's identifiable assets, liabilities and contingent liabilities over cost

56-57

Business combination achieved in stages

58-60

Initial accounting determined provisionally

 

61-65

Adjustments after the initial accounting is complete

63-64

Recognition of deferred tax asstes after the initial accounting is complete

65

Disclosure

 

66-77

Transitional provisions and effective date

 

78-85

Previously recognised goodwill

 

79-80

Previously recognised negative goodwill

 

81

Previously recognised intangible assets

 

82

Equity accounted investments

 

83-84

Limited retrospective application

 

85

Withdrawal of other pronouncements

 

86-87

Appendix A 

Defined terms

Appendix B 

B1-B17

Application supplement