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Appendix B of AASB 3/IFRS 3 Business Combinations Requires Disclosure

Question 21

Multiple Choice

Appendix B of AASB 3/IFRS 3 Business Combinations requires disclosure of which of the following? I. Details of contingent consideration.
II) The date of exchange.
III) Carrying amounts of assets and liabilities in business combinations where shares are acquired.
IV) A qualitative description of the factors that make up goodwill.


A) I, II and IV only
B) I, III and IV only
C) I, II and III only
D) I, II, III and IV

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