IFRS | Reverse Acquisitions

The Insights into IFRS 3 series summarizes the key areas of IFRS 3 Business Combinations, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.

The publication Insights into IFRS 3: Reverse Acquisitions Explained follows the publication Insights into IFRS 3: Identifying the Acquirer and offers guidance for an area which is difficult in practice: reverse acquisitions.

The publication Insights into IFRS 3: Reverse Acquisitions in Scope of IFRS 3 focuses on reverse acquisitions within the scope of IFRS 3.

When a reverse acquisition falls outside of the scope of IFRS 3, further details on how to account for it can be found in the publication IFRS Viewpoint: Reverse Acquisitions Outside the Scope of IFRS 3.