IND AS 103 BUSINESS COMBINATION | #1 | by CA/CMA Santosh Kumar
Channel: Santosh Kumar - COC Education
Date: 03/07/2020

IND AS 103 BUSINESS COMBINATION | #1 | by CA/CMA Santosh Kumar

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Ind AS 103 provides guidance on accounting for business combinations under the acquisition method. A business combination is a transaction or other event in which a reporting entity (the acquirer) obtains control of one or more businesses (the acquiree).

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