IFRS 3

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August 31, 2024 4 min read Definitions

Merger Accounting: Equal Footing Accounting Method for Businesses

Accounting Finance Merger Accounting Business Combinations Financial Reporting Goodwill IFRS 3

Merger accounting treats two or more businesses as combining on equal terms without restating net assets to fair value. This method includes the results of combined entities for the entire accounting period as if they had always been combined, differing from acquisition accounting.

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