Identyfikacja połączenia jednostek gospodarczych według MSSF 3
Identifying a business combination

Summary/Abstract: According to IFRS 3 the definition of a business combination is broad enough to encompass all transactions or other events in which separate entities or businesses are brought together into one reporting entity, regardless of the form of the transaction. This standard introduces a new definition of „business”, which can be the object of acquisition despite not being on entity but only an integrated set of activities and assets conducted and managed for the purpose of providing a return to investors or lower costs or other economic benefits directly and proportionately to policyholders or participants. The IFRS does not apply to: business combinations in which separate entities or businesses are brought together to form a joint venture, business combinations involving entities or businesses under common control, business combinations involving two or more mutual entities or business combinations in which separate entities or businesses are brought together to form a reporting entity by contract alone without the obtaining of an ownership interest.

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