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IFRS 3 - Guide to International Financial Reporting Standards in Canada: IFRS 3 Business Combinations

(aussi disponible en français)

IFRS  3 - Guide to International Financial Reporting Standards in Canada: IFRS 3 Business Combinations - Ce produit est offert sur les supports suivants: Livre (couv. souple)

IFRS 3 Business Combinations examines and explains the practical application of the Standard from a Canadian perspective.


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As part of the Guide to International Financial Reporting Standards in Canada (Canadian series),
this guide includes:

  • an overview of the Standard’s key requirements
  • a detailed analysis of relevant application issues
  • practical application insights, including:
    • extracts from financial statements of Canadian entities
    • analysis of IFRS Discussion Group reports
    • summary of selected notices of Canadian provincial securities commissions
    • review of items discussed but never incorporated into the IASB agenda
    • summary of selected industry application viewpoints via the Viewpoints series
    • illustrative practical examples
    • statistics on particular IFRS applications
  • discussion of accounting policy choices
  • summaries of significant judgments and estimates
  • updates on pending changes to the Standard

This guide is a critical resource for any Canadian practitioner or member in industry working with IFRSs.

Other Guide to International Financial Reporting Standards in Canada Publications

Guide to IFRSs in Canada: IAS 1 Presentation of Financial Statements
Guide to IFRSs in Canada: IAS 2 Inventories
Guide to IFRSs in Canada: IAS 7 Statement of cash flows
Guide to IFRSs in Canada: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Guide to IFRSs in Canada: IAS 10 Events after the Reporting Period
Guide to IFRSs in Canada: IAS 12 Income Taxes
Guide to IFRSs in Canada: IAS 16 Property, Plant and Equipment
Guide to IFRSs in Canada: IAS 19 Employee Benefits
Guide to IFRSs in Canada: IAS 23 Borrowing Costs
Guide to IFRSs in Canada: IAS 34 Interim Financial Reporting
Guide to IFRSs in Canada: IAS 36 Impairment of Assets
Guide to IFRSs in Canada: IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Guide to IFRSs in Canada: IAS 38 Intangible assets
Guide to IFRSs in Canada: IFRS 2 Share-based Payment
Guide to IFRSs in Canada: IFRS 6 Exploration for and Evaluation of Mineral Resources
Guide to IFRSs in Canada: IFRS 8 Operating segments
Guide to IFRSs in Canada: IFRS 10 Consolidated Financial Statements
Guide to IFRSs in Canada: IFRS 11 Joint Arrangements
Guide to IFRSs in Canada: IFRS 13 Fair Value Measurement



ISBN : 978-1-55385-919-2
Date de publication : May 15, 2015

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