Читать книгу The Impact of IFRS on Industry - Lavi Mohan R. - Страница 9

The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:

a. during the current reporting period; or

b. after the end of the reporting period but before the financial statements are authorised for issue.

The acquirer shall disclose information that enables users of its financial statements to evaluate the financial effects of adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods.