Transcription of IND AS 103 Business Combinations
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IND AS 103 Business Combinations
IND AS 103 Business Combinations 1 Transition from IGAAP to IND-AS 2 IGAAP IND-AS No comprehensive standard dealing with all Business Combinations . AS 14 - Amalgamation. (Book value based accounting of mergers except Purchase Method) AS 10 Slump sale (demerged division). AS 21 - Consolidation. (Cal of GW, CR, A/L) Applies to most Business Combinations . Fair value based accounting in all cases. Additional guidance in respect of common control transactions. Scope Exclusions From IND AS - 103 Formation of Joint Arrangement; Acquisition of assets or a group of assets that does not constitute Business ; Acquisition by an investment entity, as per Ind AS 110, CFS, of an investment in a subsidiary that is measured at FVTPL; Appendix-C deals with accounting for combination of entities or busi
Transition from IGAAP to IND-AS 2 IGAAP IND-AS •No comprehensive standard dealing with all business combinations. • •AS 14 - Amalgamation.
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