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Recognizing and measuring any non-controlling interest (NCI)
Recognizing and measuring identifiable assets and liabilities
Identifying the acquirer
Determining the acquisition date
Recognizing and measuring goodwill or a gain from a bargain purchase
Disclosure Requirements...
we will see in detail
IFRS
IFRS 3
IFRS 3 business combination
Business combination
Accounting
Accounting in amharic