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FRS 102 Factsheet 6 - Business combinations

This factsheet has been prepared by FRC staff to aid preparers in applying Section 19 Business Combinations and Goodwill of FRS 102. It should not be relied upon as a definitive statement on the application of the standard nor is it a substitute for reading the detailed requirements of FRS 102.

The FRC does not accept any liability to any party for any loss, damage or costs howsoever arising, whether directly or indirectly, whether in contract, tort or otherwise from any action or decision taken (or not taken) as a result of any person relying on or otherwise using this document or arising from any omission from it.

This document contains copyright material of the IFRS® Foundation (Foundation) in respect of which all rights are reserved. No rights are granted to third parties other than as permitted by the Terms of Use (www.frc.org.uk/FRStermsofuse) without the prior written permission of the FRC and the Foundation.

Material issued in respect of the application of Financial Reporting Standards in the UK and the Republic of Ireland has not been prepared or endorsed by the International Accounting Standards Board.

The Financial Reporting Council Limited 2024 The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 8th Floor, 125 London Wall, London EC2Y 5AS

Contents

1. Introduction

A business combination is defined as the bringing together of separate entities or businesses into one reporting entity and may be structured in a number of ways for legal, taxation or other reasons. It may involve the purchase by an entity of the equity of another entity, the purchase of all the net assets of another entity, the assumption of the net liabilities of another entity, or the purchase of some of the net assets of another entity that together form one or more businesses.

Section 19 Business Combinations and Goodwill sets out the requirements for business combinations. This section also includes the requirements for group reconstructions; however, this is not covered in this factsheet.

This factsheet has been prepared to provide a high-level overview to entities applying FRS 102 that undertake a business combination for the first time.

2. The purchase method

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This factsheet has been prepared by FRC staff to aid preparers in applying Section 19 Business Combinations and Goodwill of FRS 102. It should not be relied upon as a definitive statement on the application of the standard nor is it a substitute for reading the detailed requirements of FRS 102.

The FRC does not accept any liability to any party for any loss, damage or costs howsoever arising, whether directly or indirectly, whether in contract, tort or otherwise from any action or decision taken (or not taken) as a result of any person relying on or otherwise using this document or arising from any omission from it.

This document contains copyright material of the IFRS® Foundation (Foundation) in respect of which all rights are reserved. No rights are granted to third parties other than as permitted by the Terms of Use (www.frc.org.uk/FRStermsofuse) without the prior written permission of the FRC and the Foundation.

Material issued in respect of the application of Financial Reporting Standards in the UK and the Republic of Ireland has not been prepared or endorsed by the International Accounting Standards Board.

The Financial Reporting Council Limited 2024 The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 8th Floor, 125 London Wall, London EC2Y 5AS

Contents

1. Introduction

A business combination is defined as the bringing together of separate entities or businesses into one reporting entity and may be structured in a number of ways for legal, taxation or other reasons. It may involve the purchase by an entity of the equity of another entity, the purchase of all the net assets of another entity, the assumption of the net liabilities of another entity, or the purchase of some of the net assets of another entity that together form one or more businesses.

Section 19 Business Combinations and Goodwill sets out the requirements for business combinations. This section also includes the requirements for group reconstructions; however, this is not covered in this factsheet.

This factsheet has been prepared to provide a high-level overview to entities applying FRS 102 that undertake a business combination for the first time.

2. The purchase method

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File

Name FRS 102 Factsheet 6 - Business combinations

Publication date 26 November 2024

Type Information sheet

Format PDF, 227.2 KB

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