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Commission Regulation (EC) No 495/2009 of 3 June 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 3 (Text with EEA relevance) (revoked)
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Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2.Each company shall apply the revised IFRS 3 as set...
Article 3.This Regulation shall enter into force on the third day...
INTERNATIONAL FINANCIAL REPORTING STANDARD 3 Business Combinations
4. An entity shall account for each business combination by applying...
Recognising and measuring the identifiable assets acquired, the liabilities assumed...
10. As of the acquisition date, the acquirer shall recognise, separately...
11. To qualify for recognition as part of applying the acquisition...
12. In addition, to qualify for recognition as part of applying...
13. The acquirer’s application of the recognition principle and conditions may...
14. Paragraphs B28–B40 provide guidance on recognising operating leases and intangible...
Classifying or designating identifiable assets acquired and liabilities assumed in...
Recognising and measuring goodwill or a gain from a bargain...
Additional guidance for applying the acquisition method to particular types...
45. If the initial accounting for a business combination is incomplete...
46. The measurement period is the period after the acquisition date...
47. The acquirer shall consider all pertinent factors in determining whether...
48. The acquirer recognises an increase (decrease) in the provisional amount...
49. During the measurement period, the acquirer shall recognise adjustments to...
50. After the measurement period ends, the acquirer shall revise the...
Determining what is part of the business combination transaction
59. The acquirer shall disclose information that enables users of its...
60. To meet the objective in paragraph 59, the acquirer shall...
61. The acquirer shall disclose information that enables users of its...
62. To meet the objective in paragraph 61, the acquirer shall...
63. If the specific disclosures required by this and other IFRSs...
BUSINESS COMBINATIONS OF ENTITIES UNDER COMMON CONTROL (APPLICATION OF PARAGRAPH...
IDENTIFYING A BUSINESS COMBINATION (APPLICATION OF PARAGRAPH 3)
IDENTIFYING THE ACQUIRER (APPLICATION OF PARAGRAPHS 6 AND 7)
B13 The guidance in IAS 27 Consolidated and Separate Financial Statements...
B14 In a business combination effected primarily by transferring cash or...
B15 In a business combination effected primarily by exchanging equity interests,...
B16 The acquirer is usually the combining entity whose relative size...
B17 In a business combination involving more than two entities, determining...
B18 A new entity formed to effect a business combination is...
RECOGNISING PARTICULAR ASSETS ACQUIRED AND LIABILITIES ASSUMED (APPLICATION OF PARAGRAPHS...
B31 The acquirer shall recognise, separately from goodwill, the identifiable intangible...
B32 An intangible asset that meets the contractual-legal criterion is identifiable...
B33 The separability criterion means that an acquired intangible asset is...
B34 An intangible asset that is not individually separable from the...
Assembled workforce and other items that are not identifiable
B37 The acquirer subsumes into goodwill the value of an acquired...
B38 The acquirer also subsumes into goodwill any value attributed to...
B39 After initial recognition, an acquirer accounts for intangible assets acquired...
B40 The identifiability criteria determine whether an intangible asset is recognised...
MEASURING THE FAIR VALUE OF PARTICULAR IDENTIFIABLE ASSETS AND A...
DETERMINING WHAT IS PART OF THE BUSINESS COMBINATION TRANSACTION (APPLICATION...
B50 The acquirer should consider the following factors, which are neither...
Effective settlement of a pre-existing relationship between the acquirer and...
Arrangements for contingent payments to employees or selling shareholders (application...
Acquirer share-based payment awards exchanged for awards held by the...
B56 An acquirer may exchange its share-based payment awards (replacement awards)...
B57 To determine the portion of a replacement award that is...
B58 The portion of the replacement award attributable to pre-combination service...
B59 The portion of a non-vested replacement award attributable to post-combination...
B60 The portion of a non-vested replacement award attributable to pre-combination...
B61 The same requirements for determining the portions of a replacement...
B62 The income tax effects of replacement awards of share-based payments...
OTHER IFRSS THAT PROVIDE GUIDANCE ON SUBSEQUENT MEASUREMENT AND ACCOUNTING...
TRANSITIONAL PROVISIONS FOR BUSINESS COMBINATIONS INVOLVING ONLY MUTUAL ENTITIES OR...
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