Claude Code Skills·Claude Skills·The open SKILL.md registry for Claude
ClaudSkills / Engineering / testing

Ifrs3 Business Combinations

Category: Engineering  ·  Sub-category: testing  ·  Last updated:
> IFRS accounting for business combinations under IFRS 3 (Business Combinations) and the related goodwill impairment guidance in IAS 36 (Impairment of Assets). Covers the acquisition method — identify the acquirer, determine the acquisition date, recognise and measure the identifiable assets acquired, liabilities assumed and any non-controlling interest, and recognise goodwill or a bargain purchase gain — plus consideration transferred and contingent consideration, acquisition-related costs, the measurement period, step acquisitions, recognition exceptions, the definition of a business and the optional concentration test, in-process R&D, and subsequent goodwill impairment testing at the cash-generating-unit level under IAS 36. Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the IFRS edition of the business-combinations topic; see us-gaap-asc805-business-combinations for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
Security AStatic scan found no risk patternsHow grading works ›

What this skill does

Ifrs3 Business Combinations is a community-contributed Claude Code skill in the testing sub-category. It ships as a SKILL.md file that Claude Code auto-discovers under ~/.claude/skills/ifrs3-business-combinations/ and loads when your prompt matches the skill's trigger.

Who uses this skill

The Ifrs3 Business Combinations Claude Code skill is built for software engineers, backend developers, full-stack teams, and technical leads building and maintaining production systems. It's part of ClaudSkills (also referred to as Claude Skills or Claude Code Skills) — the open community-curated registry of 161,000+ SKILL.md files for Anthropic's Claude Code agent and the wider Claude ecosystem (Claude API, Claude Agent SDK).

How to install

Free

Manual install (2 steps)

mkdir -p ~/.claude/skills/ifrs3-business-combinations
curl -L https://claudskills.com/skills/ifrs3-business-combinations/SKILL.md \
  -o ~/.claude/skills/ifrs3-business-combinations/SKILL.md

Or just download SKILL.md directly and drop it into ~/.claude/skills/ifrs3-business-combinations/. Claude Code auto-discovers it on next session.

Skills live at ~/.claude/skills/ifrs3-business-combinations/SKILL.md on macOS/Linux, or %USERPROFILE%\.claude\skills\ifrs3-business-combinations\SKILL.md on Windows. See the full install guide for step-by-step instructions.

Telegram

📱 Install from your phone or desktop Telegram

Open @claudskills_bot on Telegram, tap Open Desktop App, and the desktop app installs this skill for you. Or share the bot link with a colleague — they get the same one-tap install. Learn more →

Pro

One-click install via the desktop app

The ClaudSkills desktop app installs any skill directly into ~/.claude/skills/ with one click — no terminal required. Pro starts at $9/mo or $149 lifetime.

Pro

For the full experience including quality scoring and one-click install features for each skill — upgrade to Pro.

See pricing → Download desktop app

Frequently asked questions

How do I install the Ifrs3 Business Combinations Claude Code skill?
Install via the ClaudSkills desktop app (one click) or copy SKILL.md from the source repository to ~/.claude/skills/ifrs3-business-combinations/SKILL.md and restart Claude Code. Both flows are detailed at claudskills.com/install/.
What does the Ifrs3 Business Combinations skill do?
> IFRS accounting for business combinations under IFRS 3 (Business Combinations) and the related goodwill impairment guidance in IAS 36 (Impairment of Assets). Covers the acquisition method — identify the acquirer, determine the acquisition date, recognise and measure the identifiable assets acquired, liabilities assumed and any non-controlling interest, and recognise goodwill or a bargain purchase gain — plus consideration transferred and contingent consideration, acquisition-related costs, the measurement period, step acquisitions, recognition exceptions, the definition of a business and the optional concentration test, in-process R&D, and subsequent goodwill impairment testing at the cash-generating-unit level under IAS 36. Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the IFRS edition of the business-combinations topic; see us-gaap-asc805-business-combinations for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.
Is this skill free to install?
Yes. ClaudSkills is an open registry — every skill keeps its source repository's license, and manual install via copy is free. ClaudSkills Pro ($9/mo, $79/yr, or $149 one-time) adds one-click install via the desktop app and a multi-signal Quality Score.
When should I use the Ifrs3 Business Combinations skill?
Use Ifrs3 Business Combinations when your Claude Code task falls under the Engineering category — specifically in the testing area. Claude Code auto-discovers installed skills and invokes the right one based on the task description, so you can also ask Claude directly (e.g. "use Ifrs3 Business Combinations" or describe the task and let Claude pick). Browse related skills at /category/engineering/.
What is a Claude Code skill and how does the Ifrs3 Business Combinations skill fit in?
A Claude Code skill is a SKILL.md file that lives under ~/.claude/skills/<name>/ and tells the Claude Code CLI agent how to perform a specific task (instructions, prompts, allowed tools). Skills are auto-discovered at session start. Ifrs3 Business Combinations is one of 67,000+ skills indexed in the open ClaudSkills catalog, classified under the Engineering category. Learn more at /learn/what-is-a-claude-skill/.

Attribution & license

Cite this skill

If you reference this skill in a blog post, paper, or documentation, you can cite it as:

APA
openaccountants. (2026). Ifrs3 Business Combinations [Claude Code skill]. ClaudSkills. https://claudskills.com/skills/ifrs3-business-combinations/
BibTeX
@misc{ifrs3-business-combinations-2026,
  author    = {openaccountants},
  title     = {Ifrs3 Business Combinations [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/ifrs3-business-combinations/}
}

Embed this skill

Promote, attribute, or link this skill from your own README, blog post, or documentation. All three snippets are free to use — no sign-up, no API key. More distribution surfaces →

Badge
[![ClaudSkills](https://claudskills.com/badge/ifrs3-business-combinations.svg)](https://claudskills.com/skills/ifrs3-business-combinations/?utm_source=badge&utm_medium=readme&utm_campaign=skill_badge)
<script>
<script src="https://claudskills.com/embed/ifrs3-business-combinations.js" async></script>
<iframe>
<iframe src="https://claudskills.com/embed/ifrs3-business-combinations.html" width="100%" height="160" frameborder="0" loading="lazy" title="ClaudSkills: Ifrs3 Business Combinations"></iframe>

Security scan

Grade A · scanned 2026-07-26 — free static scan against the OWASP Agentic Skills Top 10.

No risk patterns were found in any of the ten OWASP-aligned categories. How grading works ›

Show this grade on your repo (click to copy):

[![Security: A](https://img.shields.io/badge/Security-A-2e7d32)](https://claudskills.com/skills/ifrs3-business-combinations/#security)

Free. No spam. Unsubscribe in one click.

More Engineering skills

Browse all Engineering skills in the ClaudSkills registry, or explore these other picks from the same category:

Browse all Engineering skills → Top 100 skills
Part of ClaudSkills — the open registry for Claude Skills & Claude Code Skills.  ·  What's New  ·  Install guide  ·  About  ·  llms.txt

Part of Acreator Store — Adam Lankamer's AI tools: PerfectStudio · Ucaption · UTagger · AutoXPoster · TestYourSkills · AutomationFlows · Au Naturel · Telegram @acreatorstore

Categories

Use cases

Popular tags

Learn

Site