Which of these properties of business combinations does not require disclosure under IFRS 3?
A)Change of managerial staffing
B)Names and descriptions of combining entities
C)Percentage of voting equity instruments acquired
D)Acquisition date

Question

Quizplus · Accepted Answer

IFRS 3 requires the disclosure of the names and descriptions of the combining entities, the percentage of voting equity instruments acquired, and the acquisition date. It does not specifically require the disclosure of changes in managerial staffing as a result of the business combination.

Which of These Properties of Business Combinations Does Not Require