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• 12:26, 4 August 2026 WikiSysopIG talk contribs created page International Financial Reporting Standard 3 (Created page with "'''International Financial Reporting Standard 3''' ('''IFRS 3'''), titled '''''Business Combinations''''', is an International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) that establishes the accounting requirements for business combinations. The standard requires an acquiring entity to apply the acquisition method when accounting for a business combination, whereby identifiable a...") Tag: Visual edit