IFRS 3 (Revised)- Groups of Entities (D-1.3)
Fair valuing of assets and liabilities Key Points from IFRS 3 (Revised) on Business Combinations: Comprehensive Recognition: All identifia...
sm saimon -
January 19, 2025
Goodwill and impairment Nature of Goodwill : Goodwill arises in group financial statements as it is tied to the net assets of an acquired su...