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Educational material 7 - Application of IFRS standards in light of the Coronavirus Disease (COVID-19) Uncertainty – Potential implications on contingent consideration in a business combination where a
Overview
This educational material focus on the potential
implications on contingent consideration in a business combination where all conditions
may not be met by year end due to COVID-19, specifically considering the principles of
IFRS 3 Business Combinations.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Educational material Financial Reporting Application of IFRS COVID-19 Business combinations IFRS 3 |
| Categories | Financial Reporting |
| Date | April 2020 |
| File |