INDEMNIFICATION ASSETS UNDER IFRS 3 BUSINESS COMBINATIONS EXPLAINED

Описание: In this detailed IFRS 3 breakdown, we explore how indemnification assets are recognized, measured, and disclosed during business combinations.

📘 What You'll Learn:
✔️ What are indemnification assets and when do they arise?
✔️ How to recognize indemnification assets and contingent liabilities in acquisitions
✔️ Measurement principles and subsequent treatment
✔️ Journal entries and goodwill computation explained with clarity
✔️ Real-life case study: Alpha Ltd & Beta Ltd acquisition – legal liability & indemnification
✔️ Bonus scenario: Abiye Ltd's acquisition of Joy Ltd – how should the tax dispute be accounted for?

📊 See how these complex transactions affect the Statement of Financial Position, including how indemnification assets and contingent liabilities are presented and disclosed.

🧠 Ideal for accountants, auditors, corporate finance professionals, and ACCA/ICAN/IFRS students looking to master business combination accounting.

🗨️ Interactive Section:
Drop your answer to the Abiye Ltd vs. Joy Ltd indemnification challenge in the comments! The model answer will be revealed soon, so don’t miss out!

🎥 Brought to you by Odisal Associates – making complex standards simple and practical for real-world impact.

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