Looking for an example of a company that has recorded a gain on a bargain purchase resulting from a business combination. Ideal if it was a mining company.
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I think it’s unlikely you are going to find one right now.
IFRS 3 (Revised) which introduces the idea of a gain on a bargain purchase is only effective for fiscal periods beginning on or after 1 July 2009. There may be a company or two that early adopted IFRS 3, but I don’t believe there would be many.
Financial statements for fiscal years beginning on or after 1 July 2009 won’t be available generally until the end of 2010, since most countries don’t require financial statements to be issued until between 3-6 mos after fiscal year end.
If I find one, I’ll try to remember you are looking.
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