IFRS 3 - Business Combinations

# Reference Concept Name
1 IFRS 3 IE72 ifrs-full:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
2 IFRS 3 B66 ifrs-full:ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete
3 IFRS 3 B64 ifrs-full:BusinessCombinationsAxis
4 IFRS 3 B65 ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
5 IFRS 3 B64 ifrs-full:BusinessCombinationsMember
6 IFRS 3 B64 ifrs-full:EntitysTotalForBusinessCombinationsMember
7 IFRS 3 B67 ifrs-full:EntitysTotalForBusinessCombinationsMember
8 IFRS 3 B64 ifrs-full:DisclosureOfBusinessCombinationsTable
9 IFRS 3 IE72 ifrs-full:GoodwillRecognisedAsOfAcquisitionDate
10 IFRS 3 IE72 ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
11 IFRS 3 IE72 ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
12 IFRS 3 IE72 ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
13 IFRS 3 IE72 ifrs-full:InventoryRecognisedAsOfAcquisitionDate
14 IFRS 3 IE72 ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate
15 IFRS 3 IE72 ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed
16 IFRS 3 B64 c ifrs-full:DisclosureOfBusinessCombinationsExplanatory
17 IFRS 3 B64 ifrs-full:GoodwillRecognisedAsOfAcquisitionDate
18 IFRS 3 IE72 ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
19 IFRS 3 B64 a ifrs-full:DescriptionOfAcquiree
20 IFRS 3 B64 a ifrs-full:NameOfAcquiree
21 IFRS 3 B67 a i ifrs-full:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete
22 IFRS 3 B67 a ii ifrs-full:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete
23 IFRS 3 B67 a iii ifrs-full:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
24 IFRS 3 B67 a iii ifrs-full:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
25 IFRS 3 B64 b ifrs-full:DateOfAcquisition2013
26 IFRS 3 B67 b i ifrs-full:IncreaseDecreaseInContingentConsiderationAssetLiability
27 IFRS 3 B67 b i ifrs-full:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration
28 IFRS 3 B67 b ii ifrs-full:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration
29 IFRS 3 B67 b iii ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration
30 IFRS 3 B67 c ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationTable
31 IFRS 3 B67 c ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
32 IFRS 3 B67 c ifrs-full:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination
33 IFRS 3 B67 c ifrs-full:ContingentLiabilitiesMember
34 IFRS 3 B67 c ifrs-full:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination
35 IFRS 3 B67 c ifrs-full:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination
36 IFRS 3 B67 c ifrs-full:ContingentLiabilitiesRecognisedInBusinessCombination
37 IFRS 3 B67 c ifrs-full:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
38 IFRS 3 B67 c ifrs-full:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
39 IFRS 3 B67 c ifrs-full:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
40 IFRS 3 B67 c ifrs-full:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
41 IFRS 3 B67 c ifrs-full:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination
42 IFRS 3 B67 c ifrs-full:ClassesOfContingentLiabilitiesAxis
43 IFRS 3 B67 c ifrs-full:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination
44 IFRS 3 B67 c ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination
45 IFRS 3 B64 c ifrs-full:PercentageOfVotingEquityInterestsAcquired
46 IFRS 3 B67 c ifrs-full:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination
47 IFRS 3 B67 c ifrs-full:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
48 IFRS 3 B67 c ifrs-full:ExpectedReimbursementContingentLiabilitiesInBusinessCombination
49 IFRS 3 B67 d ifrs-full:GrossCarryingAmountMember
50 IFRS 3 B64 d ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination
51 IFRS 3 B64 d ifrs-full:DescriptionOfHowAcquirerObtainedControlOfAcquiree
52 IFRS 3 B67 d ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillExplanatory
53 IFRS 3 B67 d ifrs-full:CarryingAmountMember
54 IFRS 3 B67 d ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
55 IFRS 3 B67 d ifrs-full:Goodwill
56 IFRS 3 B67 d ifrs-full:ChangesInGoodwill
57 IFRS 3 B67 d ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillTable
58 IFRS 3 B67 d ifrs-full:AccumulatedImpairmentMember
59 IFRS 3 B67 d ii ifrs-full:AdditionalRecognitionGoodwill
60 IFRS 3 B67 d iii ifrs-full:SubsequentRecognitionOfDeferredTaxAssetsGoodwill
61 IFRS 3 B67 d iv ifrs-full:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale
62 IFRS 3 B67 d iv ifrs-full:DecreaseThroughClassifiedAsHeldForSaleGoodwill
63 IFRS 3 B67 d v ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill
64 IFRS 3 B67 d vi ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
65 IFRS 3 B67 d vii ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
66 IFRS 3 B67 e ifrs-full:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
67 IFRS 3 B67 e ifrs-full:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
68 IFRS 3 B64 e ifrs-full:DescriptionOfFactorsThatMakeUpGoodwillRecognised
69 IFRS 3 B64 f ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred
70 IFRS 3 B64 f i ifrs-full:CashTransferred
71 IFRS 3 B64 f ii ifrs-full:OtherTangibleOrIntangibleAssetsTransferred
72 IFRS 3 B64 f iii ifrs-full:LiabilitiesIncurred
73 IFRS 3 B64 f iv ifrs-full:MethodOfDeterminingFairValueOfInstrumentsOrInterests
74 IFRS 3 B64 f iv ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable
75 IFRS 3 B64 f iv ifrs-full:EquityInterestsOfAcquirer
76 IFRS 3 B64 g i ifrs-full:ContingentConsiderationRecognisedAsOfAcquisitionDate
77 IFRS 3 B64 g i ifrs-full:IndemnificationAssetsRecognisedAsOfAcquisitionDate
78 IFRS 3 B64 g ii ifrs-full:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets
79 IFRS 3 B64 g ii ifrs-full:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets
80 IFRS 3 B64 g iii ifrs-full:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets
81 IFRS 3 B64 g iii ifrs-full:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited
82 IFRS 3 B64 g iii ifrs-full:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated
83 IFRS 3 B64 h ifrs-full:ClassesOfAcquiredReceivablesAxis
84 IFRS 3 B64 h ifrs-full:ClassesOfAcquiredReceivablesMember
85 IFRS 3 B64 h ifrs-full:DisclosureOfAcquiredReceivablesExplanatory
86 IFRS 3 B64 h ifrs-full:LoansAcquiredInBusinessCombinationMember
87 IFRS 3 B64 h ifrs-full:DisclosureOfAcquiredReceivablesTable
88 IFRS 3 B64 h ifrs-full:DirectFinanceLeasesAcquiredInBusinessCombinationMember
89 IFRS 3 B64 h i ifrs-full:FairValueOfAcquiredReceivables
90 IFRS 3 B64 h ii ifrs-full:GrossContractualAmountsReceivableForAcquiredReceivables
91 IFRS 3 B64 h iii ifrs-full:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables
92 IFRS 3 B64 i ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
93 IFRS 3 B64 i ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
94 IFRS 3 B64 i ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
95 IFRS 3 B64 i ifrs-full:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
96 IFRS 3 B64 i ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate
97 IFRS 3 B64 i ifrs-full:TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate
98 IFRS 3 B64 i ifrs-full:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate
99 IFRS 3 B64 i ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate
100 IFRS 3 B64 i ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
101 IFRS 3 B64 i ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
102 IFRS 3 B64 i ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
103 IFRS 3 B64 i ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
104 IFRS 3 B64 i ifrs-full:InventoryRecognisedAsOfAcquisitionDate
105 IFRS 3 B64 i ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate
106 IFRS 3 B64 i ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed
107 IFRS 3 B64 i ifrs-full:DeferredIncomeRecognisedAsOfAcquisitionDate
108 IFRS 3 B64 i ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
109 IFRS 3 B64 i ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate
110 IFRS 3 B64 i ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate
111 IFRS 3 B64 j ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination
112 IFRS 3 B64 j ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory
113 IFRS 3 B64 j ifrs-full:ItemsOfContingentLiabilitiesMember
114 IFRS 3 B64 j ifrs-full:ItemsOfContingentLiabilitiesAxis
115 IFRS 3 B64 j ifrs-full:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination
116 IFRS 3 B64 j ifrs-full:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination
117 IFRS 3 B64 j ifrs-full:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination
118 IFRS 3 B64 j ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
119 IFRS 3 B64 j ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationTable
120 IFRS 3 B64 j ifrs-full:ExpectedReimbursementContingentLiabilitiesInBusinessCombination
121 IFRS 3 B64 j i ifrs-full:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
122 IFRS 3 B64 j i ifrs-full:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination
123 IFRS 3 B64 j i ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
124 IFRS 3 B64 j i ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination
125 IFRS 3 B64 j i ifrs-full:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
126 IFRS 3 B64 j ii ifrs-full:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably
127 IFRS 3 B64 k ifrs-full:GoodwillExpectedDeductibleForTaxPurposes
128 IFRS 3 B64 l ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable
129 IFRS 3 B64 l ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis
130 IFRS 3 B64 l ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember
131 IFRS 3 B64 l ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory
132 IFRS 3 B64 l ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
133 IFRS 3 B64 l i ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
134 IFRS 3 B64 l ii ifrs-full:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
135 IFRS 3 B64 l iii ifrs-full:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
136 IFRS 3 B64 l iii ifrs-full:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
137 IFRS 3 B64 l iv ifrs-full:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
138 IFRS 3 B64 m ifrs-full:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
139 IFRS 3 B64 m ifrs-full:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
140 IFRS 3 B64 m ifrs-full:IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
141 IFRS 3 B64 m ifrs-full:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
142 IFRS 3 B64 m ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
143 IFRS 3 B64 m ifrs-full:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
144 IFRS 3 B64 n i ifrs-full:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
145 IFRS 3 B64 n i ifrs-full:GainRecognisedInBargainPurchaseTransaction
146 IFRS 3 B64 n ii ifrs-full:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase
147 IFRS 3 B64 o i ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
148 IFRS 3 B64 o i ifrs-full:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
149 IFRS 3 B64 o ii ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
150 IFRS 3 B64 p i ifrs-full:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate
151 IFRS 3 B64 p ii ifrs-full:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised
152 IFRS 3 B64 p ii ifrs-full:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination
153 IFRS 3 B64 q ifrs-full:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable
154 IFRS 3 B64 q i ifrs-full:RevenueOfAcquiree
155 IFRS 3 B64 q i ifrs-full:ProfitLossOfAcquiree
156 IFRS 3 B64 q ii ifrs-full:RevenueOfCombinedEntity
157 IFRS 3 B64 q ii ifrs-full:ProfitLossOfCombinedEntity
158 IFRS 3 59 a ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod
159 IFRS 3 59 b ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue
160 IFRS 3 61 ifrs-full:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations
161 IFRS 3 63 ifrs-full:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination