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Combination
Cost of Assets, Liabilities, Equity, and Directly Attributable SAME but Transaction Costs a
Acquisition Costs at FV expensed
The cost of a business combination includes the fair
value of assets given, liabilities incurred or assumed
and equity instruments issued by the acquirer, in
exchange for the control of the acquiree, plus any
directly attributable costs.
FV Net Assets + Directly Attributable Costs
Business PFRS for SMEs FULL PFRS
Combination
3. Allocating the The acquirer recognises separately the Similar to IFRS for SMEs; however,
cost of a business acquiree’s identifiable assets, liabilities and the exception to fair value
contingent liabilities that existed at the date of measurement also applies for
acquisition. These assets and liabilities are reacquired rights (based on
generally recognised at fair value at the date contractual terms), replacement of
of acquisition. [IFRS for SMEs 19.14] share-based payment awards (in
accordance with IFRS 2), income tax
(IAS 12, ‘Income taxes’), employee
benefits (IAS 19, ‘Employee
benefits’) and indemnification assets.
Scope of CSF Based on control or voting power/rights SAME + guidance to voting rights
IFRS for SMEs focuses on the concept of Same as IFRS for SMEs; in addition,
control in determining whether a IFRS provides extensive guidance on
parent/subsidiary relationship exists. All potential voting rights, which are
subsidiaries are consolidated. Control is assessed. Instruments that are
presumed to exist when a parent owns, currently exercisable or convertible
directly or indirectly, more than 50% of an are included in the assessment.
entity’s voting power.
NCI presentation *BS, P/L AND TCI to NCI and Parent’s SAME
SCI