Business Combinations & the Acquisition Method

What are protective rights, and why do they not give control over an investee?

How is goodwill computed in a business combination?

Under IFRS 10, what three elements must all be present for an investor to control an investee?

What is a bargain purchase (negative goodwill) and how is it accounted for?

How can a parent have control with less than 50% of the voting shares?

In a reverse takeover, which entity is the accounting acquirer?

How does IFRS 3 define a business combination, and what are its two key aspects?

How is the consideration transferred in a business combination measured?

How are acquisition-related costs (e.g., professional fees) treated under the acquisition method?

What are the core principles of the acquisition method under IFRS 3?

Can an acquirer recognize identifiable assets that were never on the acquiree's balance sheet?

What is power over an investee, and must it have been exercised?

When is an asset identifiable (and so recognized separately from goodwill)?

If an entity acquires a group of assets that do not meet the definition of a business, how is it accounted for?

What are the two essential elements of a business under IFRS 3, and are outputs required?

How does IFRS 3 treat the acquiree's contingent liabilities differently from the usual IAS 37 rule?

Under what circumstances might owning more than 50% of the voting shares not give control?