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