The Grant Thornton International IFRS team has published a new guide, Intangible assets in a business combination – Identifying and valuing intangibles under IFRS 3 (hereafter the “guide”). The guide reflects the interaction of the requirements of IFRS 3 Business Combinations with those of IFRS 10 Consolidated Financial Statements and IFRS 13 Fair Value Measurement. It includes practical guidance on the detection of intangible assets in a business combination and also discusses the most common methods used in practice to estimate their fair value.

Download the document below.