What IFRS 3 Business Combinations - Media Content Rights Recognition: Identifiable Intangible Assets (Film Libraries, Music Catalogues, Broadcasting Licences), Fair Value Measurement, Amortisation under IAS 38, Impairment Testing and Disclosure Requirements requires
IFRS 3 requires an acquirer in a business combination to recognise and measure identifiable intangible assets such as media content rights (e.g., film libraries, music catalogues, broadcasting licences) at fair value as of the acquisition date, and to allocate acquisition cost accordingly. This applies to all entities applying IFRS that engage in business combinations involving media content assets, per the core principles in IFRS 3.
Pillar: Creative, Content & Media IP · Authority: International Accounting Standards Board (Board) · Version: 1.0.1 · Last updated:
Primary source: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-3-business-combinations/
SHA-256 integrity: 851cf6cca1836ac294842fc558a00bc0ee786e2d524e7a76bb4056e0b6c337db
Primary Citations — 5 traced to source
- IFRS 3 Business Combinations, https://www.ifrs.org/issued-standards/list-of-standards/ifrs-3-business-combinations/, Core Principles, 2004
- IFRS 3 Business Combinations, https://www.ifrs.org/issued-standards/list-of-standards/ifrs-3-business-combinations/, Definition of a Business (Amendments to IFRS 3), 2018
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/ifrs-3-intangible-assets-media-content-rights.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/ifrs-3-intangible-assets-media-content-rights.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/ifrs-3-intangible-assets-media-content-rights
- Back to registry: Browse all 10,085 compliance nodes