285 paragraphs found in AASB 11
It applies the principles on business combinations accounting in AASB 3 and other Australian Accounting Standards for identifying, recognising, measuring and classifying the assets acquired, and the liabilities assumed, on the acquisition of the interest …
However, Company E does not apply the principles on business combinations accounting in AASB 3 and other Australian Accounting Standards that conflict with the guidance in this Standard. Consequently, in accordance with paragraph 20, Company E recognises, …
AASB 3 requires the acquirer to measure the identifiable assets acquired and the liabilities assumed at their acquisition-date fair values with limited exceptions; for example, deferred tax assets and deferred tax liabilities are not measured at fair …
Consequently, Company E determines the fair value, or other measure specified in AASB 3, of its share in the identifiable assets and liabilities related to Joint Operation D. The following table sets out the fair value or other measure specified by AASB 3 …
Fair value or other measure specified by AASB 3 for Company E’s shares in the identifiable assets and liabilities of Joint Operation DCU Property, plant and equipment 138 Intangible assets (excluding goodwill) 72 Accounts receivable 84 …
In accordance with AASB 3, the excess of the consideration transferred over the amount allocated to Company E’s shares in the net identifiable assets is recognised as …
Consideration transferred CU300 Company E’s shares in the identifiable assets and liabilities relating to its interest in the joint operation CU228 Goodwill CU72 …
Acquisition-related costs of CU50 are not considered to be part of the consideration transferred for the interest in the joint operation. They are recognised as expenses in profit or loss in the period that the costs are incurred and the services are …
Companies A and B are two companies whose business is the construction of high performance batteries for diverse applications. …
In order to develop batteries for electric vehicles they set up a contractual arrangement (Joint Operation Z) to work together. Companies A and B share joint control of Joint Operation Z. This arrangement is a joint operation in which the activity …