Appendix B of IFRS 3 provides an extensive list of what must be disclosed for each Business Combination. Which of the following items is NOT included in that list?
A) The acquisition-date fair value of the total consideration given.
B) The primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree.
C) The percentage of voting equity interests acquired.
D) The net assets of both companies at book value as disclosed in the financial statements of each company prior to the business combination.

Question

Quizplus · Accepted Answer

The net assets of both companies at book value as disclosed in the financial statements of each company prior to the business combination is not included in the list of items that must be disclosed in Appendix B of IFRS 3.

Appendix B of IFRS 3 Provides an Extensive List of What