Examples from IFRS 3 (IE72) representing some of the disclosures required by IFRS 3 for acquisition of a company using block and detailed XBRL tagging.
IFRS3.IE72
Footnote X: Acquisitions
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The goodwill of CU |
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None of the goodwill recognised is expected to be deductible for income tax purposes. The following table summarises the consideration paid for TC and the amounts of the assets acquired and liabilities assumed recognised at the acquisition date, as well as the fair value at the acquisition date of the non-controlling interest in TC. |
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At 30 June 20X2 |
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Consideration |
CU |
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Cash |
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Equity instruments ( |
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Contingent consideration arrangement |
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Total consideration transferred |
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Fair value of AC’s equity interest in TC held before the business combination |
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Acquisition-related costs
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Recognised amounts of identifiable assets acquired and liabilities assumed |
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Financial assets |
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Inventory |
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Property, plant and equipment |
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Identifiable intangible assets |
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Financial liabilities |
( |
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Contingent liability |
( |
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Total identifiable net assets |
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Non-controlling interest in TC |
( |
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Goodwill |
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