IFRS2

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Vipul (Querist)
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10 December 2009 Can any expert tell me whether Demerger will fall under IFRS-3 Business Combination ?
A co. has demerged one of its division & formed a new co. Pls tel me about applicbility of IFRS-3 Business combination to Demerged Co.

CA. Amit Daga

CA. Amit Daga (Expert)
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10 December 2009 yes as per ifrs 3 covers demerger too

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