The Allocation Model of Negative Fair Value of Assets at Initial Recognition of Business Combination under IFRS 3
Abstract
This paper examines the issue of the initial measurement of assets in a business combination in accordance with IFRS 3. Accounting research focuses mainly on goodwill – its recognition, its treatment as an asset, its subsequent measurement, and the use of goodwill for earnings smoothing. However, they don’t address the allocation of assets measured at a negative fair value.
Fields of Study & Subjects
Accounting Theory and Financial Reporting
Auditing
Earnings Management
Governance
Financial Reporting and Valuation Research
Publication details
- Journal / source
- Communications of International Proceedings
- Publication date
- 24 February 2026
- Language
- EN