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Web1 dec. 2024 · IFRS 3 establishes the following principles in relation to the recognition and measurement of items arising in a business combination: Recognition principle. … WebIFRS 3 præciserer, at overtagne aktiver, som køber ikke har til hensigt at anvende eller har til hensigt at anvende på anden måde end andre markedsdeltagere, skal måles til dagsværdi uden hensyntagen til købers hensigter med det enkelte aktiv. IFRS 3 indeholder følgende undtagelser til indregnings- og målingsprincipperne: commonwealth bank qantas rewards
Scope of IFRS 3 Business Combinations - IFRScommunity.com
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