BPC 10.1 Starterkit IFRS SP6 : how to handle non business combination acquisition ?

[Former Member]

Hi BPC experts,

I have a question about non business combination acquisition : How is it handled in the Starterkit IFRS ?

If I understand it well, classic business combination is handled thanks to FLOW dimension F01 - incoming unit.

However, what about non business combination acquisition ? It cannot be treated in the same flow F01, is it ? If the Starterkit does not cover this point, what could be the solution ?

Thank you in advance for your insight.

Dat

[Former Member · Accepted solution]

Hi Dat,

If the acquired assets do not constitute a business, the transaction should usually be treated as an asset acquisition. If you have no specific reporting requirements, you can simply use the standard Flow items.

Sami

[Former Member · Accepted solution]

Hi Sami,

Thank you for your answer.

I may ask some other questions once I'll start working on this case. I hope I may still receive some insights from you !