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Section 19 – Business Combinations and Goodwill |
Ref |
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Business combinations effected during the reporting period |
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1. |
For each business combination, excluding any group reconstructions, that was effected during the period, the acquirer shall disclose the following: a) the names and descriptions of the combining entities or businesses; b) the acquisition date; c) the percentage of voting equity instruments acquired; d) the cost of the combination and a description of the components of that cost (such as cash, equity instruments and debt instruments); e) the amounts recognised at the acquisition date for each class of the acquiree’s assets, liabilities and contingent liabilities, including goodwill; f) the useful life of goodwill, and if this cannot be reliably estimated, supporting reasons for the period chosen; and g) the periods in which the excess recognised in accordance with paragraph 19.24 will be recognised in profit or loss. |
19.25 |
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2. |
The acquirer shall disclose, separately for each material business combination that occurred during the reporting period, the amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for the reporting period. The disclosure may be provided in aggregate for business combinations that occurred during the reporting period which, individually, are not material. |
19.25A |
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For all business combinations |
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3. |
An acquirer shall disclose a reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period, showing separately: a) changes arising from new business combinations; b) amortisation; c) impairment losses; d) disposals of previously acquired businesses; and e) other changes. |
19.26 |
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4. |
An acquirer shall disclose a reconciliation of the carrying amount of the excess recognised in accordance with paragraph 19.24 at the beginning and end of the reporting period, showing separately: a) changes arising from new business combinations; b) amounts recognised in profit or loss in accordance with paragraph 19.24(c); c) disposals of previously acquired businesses; and d) other changes. |
19.26A |
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5. |
For each group reconstruction, that was effected during the period, the combined entity shall disclose the following: a) the names of the combining entities (other than the reporting entity); b) whether the combination has been accounted for as an acquisition or a merger; and c) the date of the combination. |
19.33 |
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