Implementation of changes to IFRS 3 – Business combinations

This thesis explores IFRS 3 – Business Combinations – focusing on its regulatory evolution and key amendments over time. It examines how changes in the standard have influenced financial reporting, particularly in relation to goodwill, fair value measurement, and acquisition accounting. The study also includes a brief analysis of selected companies that have applied IFRS 3 in recent business combinations, highlighting practical implications and disclosure practices. Through this, the thesis aims to assess the effectiveness and consistency of IFRS 3 in enhancing transparency and comparability in financial statements.