High level overview IFRS 3 Business Combinations

HIGH LEVEL OVERVIEW IFRS 3 BUSINESS COMBINATIONS

High level overview IFRS 3 Business Combinations 1

(Source https://www.bdo.global/en-gb/services/audit-assurance/ifrs/ifrs-at-a-glance)

Scope High level overview IFRS 3 Business Combinations

IFRS 3 does not apply to: