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  3. ifrs 3 states that an acquirer discloses informati

IFRS 3 states that an acquirer discloses information that enables users of its financial statements...

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Accounting

IFRS 3 states that an acquirer discloses information that enables users of its financial statements to evaluate the financial effects of adjustments recognized in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. Which of the following items are not required to be to disclosed to support this principle?

For contingent liabilities NOT recognized in a business combination, the acquirer discloses the information required by IAS 37 for each class of provision.

Movements in goodwill of a disposal group under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

For a business combination that is determined only provisionally, a description of the assets, liabilities, equity interest or consideration for which the initial accounting is incomplete and an explanation for why that is the case.

For material business combinations acquired in the prior period, information that explains how the acquired business is performing relative to forecast, including any relevant internal metrics used by management to monitor such performance.

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