> IFRS accounting for business combinations under IFRS 3 (Business Combinations) and the related goodwill impairment guidance in IAS 36 (Impairment of Assets). Covers the acquisition method — identify the acquirer, determine the acquisition date, recognise and measure the identifiable assets acquired, liabilities assumed and any non-controlling interest, and recognise goodwill or a bargain purchase gain — plus consideration transferred and contingent consideration, acquisition-related costs, the measurement period, step acquisitions, recognition exceptions, the definition of a business and the optional concentration test, in-process R&D, and subsequent goodwill impairment testing at the cash-generating-unit level under IAS 36. Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the IFRS edition of the business-combinations topic; see us-gaap-asc805-business-combinations for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
Install with
Claude CodeCodexCursorGitHub CopilotGemini CLI
Supported by the Atlas install prompt. Skill-specific requirements vary.
Skill stats
Skills1CategoryEngineeringStars0
About this skill
> IFRS accounting for business combinations under IFRS 3 (Business Combinations) and the related goodwill impairment guidance in IAS 36 (Impairment of Assets). Covers the acquisition method — identify the acquirer, determine the acquisition date, recognise and measure the identifiable assets acquired, liabilities assumed and any non-controlling interest, and recognise goodwill or a bargain purchase gain — plus consideration transferred and contingent consideration, acquisition-related costs, the measurement period, step acquisitions, recognition exceptions, the definition of a business and the optional concentration test, in-process R&D, and subsequent goodwill impairment testing at the cash-generating-unit level under IAS 36. Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the IFRS edition of the business-combinations topic; see us-gaap-asc805-business-combinations for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
Quick start
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> IFRS accounting for business combinations under IFRS 3 (Business Combinations) and the related goodwill impairment guidance in IAS 36 (Impairment of Assets). Covers the acquisition method — identify the acquirer, determine the acquisition date, recognise and measure the identifiable assets acquired, liabilities assumed and any non-controlling interest, and recognise goodwill or a bargain purchase gain — plus consideration transferred and contingent consideration, acquisition-related costs, the measurement period, step acquisitions, recognition exceptions, the definition of a business and the optional concentration test, in-process R&D, and subsequent goodwill impairment testing at the cash-generating-unit level under IAS 36. Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the IFRS edition of the business-combinations topic; see us-gaap-asc805-business-combinations for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
About this listing
Category
Engineering
Reported license
AGPL-3.0
Listing language (estimated)
English
Review status
Not individually reviewed
Agent compatibility
Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.
Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLI