تجميع الأعمال بين النظام المحاسبي المالي SCF و معيار الابلاغ المالي الدولي IFRS 3

الملخص EN

This study aims to identify the similarities and differences in addressing the business combination process between what was stated in the financial accounting system SCF and what was stipulated in the International Financial Reporting Standard IFRS 3, By answering the basic problem of research that came in the following main question: " How compatible is the treatment of the financial accounting system SCF for the business combination process with what is stipulated in the International Financial Reporting Standard IFRS3? ".

As this study concluded that if the business merging process led to the emergence of “Negative Goodwill”, Here there is a difference between the SCF and IFRS 3 treatments.

But if the process results in goodwill, there is agreement between them only upon initial recognition and measurement, with a difference in the subsequent accounting treatment of the acquisition teams