{"id":388,"date":"2026-09-17T17:34:14","date_gmt":"2026-09-17T17:34:14","guid":{"rendered":"https:\/\/deklarat.eu\/?p=388"},"modified":"2026-09-17T17:34:17","modified_gmt":"2026-09-17T17:34:17","slug":"ifrs-pe-intelesul-tuturor-nr-3-ifrs-3","status":"publish","type":"post","link":"https:\/\/deklarat.eu\/en\/ifrs-pe-intelesul-tuturor-nr-3-ifrs-3\/","title":{"rendered":"IFRS in Practice \u2014 #3: IFRS 3"},"content":{"rendered":"

\"\ud83d\udcca\" IFRS in Practice \u2014 #3: IFRS 3<\/strong><\/p>\n\n\n\n

Business Combinations<\/strong><\/h3>\n\n\n\n

Company A buys Company B.<\/p>\n\n\n\n

Is the accounting simply: Purchase price = investment?<\/p>\n\n\n\n

Not quite.<\/strong><\/p>\n\n\n\n

IFRS 3 establishes how an acquirer accounts for a business combination.<\/p>\n\n\n\n

The acquisition method<\/strong><\/h3>\n\n\n\n

A qualifying business combination is generally accounted for using acquisition method.<\/strong>.<\/p>\n\n\n\n

The process involves:<\/p>\n\n\n\n

1. Identifying the acquirer<\/strong><\/p>\n\n\n\n

Which entity obtains control?<\/p>\n\n\n\n

2. Determining the acquisition date<\/strong><\/p>\n\n\n\n

When did the acquirer actually obtain control?<\/p>\n\n\n\n

3. Recognizing and measuring identifiable assets acquired and liabilities assumed<\/strong><\/p>\n\n\n\n

These are generally recognized separately from goodwill and measured at their acquisition-date fair values,<\/strong>subject to specific IFRS 3 requirements and exceptions.<\/p>\n\n\n\n

This can include assets that were not previously recognized by the acquired company \u2014 for example, certain identifiable intangible assets.<\/p>\n\n\n\n

4. Recognizing goodwill or, in some cases, a bargain purchase gain<\/strong><\/p>\n\n\n\n

\"\ud83d\udca1\" Example<\/strong><\/h3>\n\n\n\n

Suppose Company A pays $5 million<\/strong> to acquire Company B.<\/p>\n\n\n\n

At the acquisition date<\/p>\n\n\n\n

the fair value of Company B\u2019s identifiable assets is: $7 million<\/strong><\/p>\n\n\n\n

and the fair value of identifiable liabilities assumed is: $3 million<\/strong><\/p>\n\n\n\n

Simplified identifiable net assets:<\/p>\n\n\n\n

$7M \u2212 $3M = $4M<\/strong><\/p>\n\n\n\n

If we ignore non-controlling interests, previously held interests and other complications for illustration:<\/p>\n\n\n\n

Purchase consideration: $5M<\/strong>
Identifiable net assets: $4M<\/strong><\/p>\n\n\n\n

\"\ud83d\udc49\" Goodwill = $1M<\/strong><\/p>\n\n\n\n

That $1 million may represent economic benefits associated with elements that cannot be individually identified and separately recognized.<\/p>\n\n\n\n

An important point<\/strong><\/h3>\n\n\n\n

Goodwill is not routinely amortized under IFRS.<\/strong>.<\/p>\n\n\n\n

Instead, it is subject to impairment testing under IAS 36.<\/strong>.<\/p>\n\n\n\n

Why does IFRS 3 matter?<\/strong><\/h3>\n\n\n\n

An acquisition can substantially change a company\u2019s financial statements.<\/p>\n\n\n\n

Fair-value adjustments, newly recognized intangible assets and goodwill can all affect the post-acquisition balance sheet and future financial results.<\/p>\n\n\n\n

\"\ud83d\udca1\" In short:<\/strong> Buying a business is not simply recording what you paid. IFRS 3 requires you to identify and measure what you actually acquired.<\/strong>.<\/p>\n\n\n\n

\"\u27a1\ufe0f\" Next: IFRS 4 \u2014 and why IFRS 17 replaced it.<\/strong><\/p>\n\n\n\n

#IFRS #IFRS3 #Business #MergersAndAcquisitions #Accounting #FinancialReporting<\/p>","protected":false},"excerpt":{"rendered":"

 IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 3: IFRS 3 Combin\u0103ri de \u00eentreprinderi Compania A cump\u0103r\u0103 Compania B. \u00cenregistr\u0103m pur \u0219i simplu pre\u021bul pl\u0103tit ca investi\u021bie? Nu chiar. IFRS 3 stabile\u0219te modul \u00een care cump\u0103r\u0103torul contabilizeaz\u0103 o combinare de \u00eentreprinderi. Metoda achizi\u021biei O combinare de \u00eentreprinderi care intr\u0103 sub inciden\u021ba IFRS 3 este contabilizat\u0103, \u00een general, […]<\/p>\n","protected":false},"author":1,"featured_media":390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10,38],"tags":[],"class_list":["post-388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bani-taxe","category-explicatii"],"yoast_head":"\nIFRS pe \u00een\u021belesul tuturor \u2014 Nr. 3: IFRS 3 - Deklarat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deklarat.eu\/en\/ifrs-pe-intelesul-tuturor-nr-3-ifrs-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 3: IFRS 3 - Deklarat\" \/>\n<meta property=\"og:description\" content=\" IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 3: IFRS 3 Combin\u0103ri de \u00eentreprinderi Compania A cump\u0103r\u0103 Compania B. \u00cenregistr\u0103m pur \u0219i simplu pre\u021bul pl\u0103tit ca investi\u021bie? 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