Document ID: chunk:federal_register_of_legislation:F2023C00389:body:0:p47
Version: federal_register_of_legislation:F2023C00389
Segment Type: other
Provision Reference: 
Character Range: 125162–128017

amount of the payment is unlimited, the acquirer shall disclose that fact.
(h) for acquired receivables:
(i) the fair value of the receivables;
(ii) the gross contractual amounts receivable; and
(iii) the best estimate at the acquisition date of the contractual cash flows not expected to be collected.
 The disclosures shall be provided by major class of receivable, such as loans, direct finance leases and any other class of receivables.
(i) the amounts recognised as of the acquisition date for each major class of assets acquired and liabilities assumed.
(j) for each contingent liability recognised in accordance with paragraph 23, the information required in paragraph 85 of AASB 137 Provisions, Contingent Liabilities and Contingent Assets. If a contingent liability is not recognised because its fair value cannot be measured reliably, the acquirer shall disclose:
(i) the information required by paragraph 86 of AASB 137; and
(ii) the reasons why the liability cannot be measured reliably.
(k) the total amount of goodwill that is expected to be deductible for tax purposes.
(l) for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in the business combination in accordance with paragraph 51:
(i) a description of each transaction;
(ii) how the acquirer accounted for each transaction;
(iii) the amounts recognised for each transaction and the line item in the financial statements in which each amount is recognised; and
(iv) if the transaction is the effective settlement of a pre-existing relationship, the method used to determine the settlement amount.
(m) the disclosure of separately recognised transactions required by (l) shall include the amount of acquisition-related costs and, separately, the amount of those costs recognised as an expense and the line item or items in the statement of comprehensive income in which those expenses are recognised. The amount of any issue costs not recognised as an expense and how they were recognised shall also be disclosed.
(n) in a bargain purchase (see paragraphs 34–36):
(i) the amount of any gain recognised in accordance with paragraph 34 and the line item in the statement of comprehensive income in which the gain is recognised; and
(ii) a description of the reasons why the transaction resulted in a gain.
(o) for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date:
(i) the amount of the non-controlling interest in the acquiree recognised at the acquisition date and the measurement basis for that amount; and
(ii) for each non-controlling interest in an acquiree measured at fair value, the valuation technique(s) and significant inputs used to measure that value.
(p) in a business combination achieved in stages:
(i) the acquisition-date