IFRS 3, ‘Business Combinations’, has been amended to update the definition of a business. The amended definition will likely result in more acquisitions being accounted for as asset acquisitions. 

In this episode, Renitha Dwarika, technical partner and Telecommunications specialist unpacks the new concepts introduced as a result of this amendment.

IFRS 3, ‘Business Combinations’, has been amended to update the definition of a business. The amended definition will likely result in more acquisitions being accounted for as asset acquisitions. In this episode, Renitha Dwarika, technical partner and Telecommunications specialist unpacks the new concepts introduced as a result of this amendment.

IFRS 3 - Amended definition of a business - Episode 7

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IFRS 3 - Amended definition of a business - Episode 7

IFRS 3 - Amended definition of a business - Episode 7

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