IFRS 3: guides and purchase price allocation model

Excel model

Each workbook comes filled in with a worked example, so you can see how it works before replacing the figures with your own. Cells to edit are marked.

• Purchase price allocation modelExcel downloadConsideration, fair value adjustments with deferred tax, goodwill, and the non-controlling interest under both methods, with a bargain purchase check. IFRS 3.

4 guides

• IFRS 3 business combinations explained3 minute readIFRS 3 business combinations explained: the definition of a business, the acquisition method, goodwill, contingent consideration and the measurement period.
• Purchase price allocation3 minute readHow a purchase price allocation works under IFRS 3: identifying intangible assets, fair value adjustments, deferred tax and goodwill, with an example.
• Measuring non-controlling interest: full vs partial goodwill3 minute readNon-controlling interest under IFRS 3: fair value (full goodwill) or proportionate share (partial goodwill), and the effect on goodwill and impairment.
• Bargain purchases3 minute readHow IFRS 3 treats a bargain purchase: why negative goodwill arises, the required reassessment, recognising the gain in profit or loss, with an example.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.