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| 3 | This IFRS does not apply to: (a) business combinations in which separate entities or businesses are brought together to form a joint venture; (b) business combinations involving entities or businesses under common control; (c) business combinations involving two or more mutual entities; (d) business combinations in which separate entities or businesses are brought together to form a reporting entity by contract alone without the obtaining of an ownership interest (for example, combinations in which separate entities are brought together by contract alone to form a dual listed corporation).

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.