Αποτελέσματα Αναζήτησης
29 Ιουν 2024 · The acquisition date is the date on which an acquirer takes control of a target company from its former shareholders. The acquisition date is stated in the underlying acquisition agreement. This is the day on which the assets of the acquiree are valued for accounting and tax purposes.
- Return on Assets Definition
The total assets figure in the denominator is as of a single...
- Return on Assets Definition
The acquisition date is the date on which the acquirer obtains control of the acquiree, which is generally the closing date. However, if control of the acquiree transfers to the acquirer through a written agreement, the acquisition date can be before or after the closing date.
13 Μαΐ 2024 · Acquisition date. An acquirer considers all pertinent facts and circumstances when determining the acquisition date, i.e. the date on which it obtains control of the acquiree. The acquisition date may be a date that is earlier or later than the closing date. [IFRS 3.8-9]
The acquisition date is defined as the date on which the acquirer gains control over the acquiree, typically identified by the completion of a purchase agreement. All identifiable assets acquired and liabilities assumed are measured at their fair values as of the acquisition date.
For example, the acquisition date precedes the closing date if a written agreement provides that the acquirer obtains control of the acquiree on a date before the closing date.
24 Μαρ 2021 · IFRS 3 defines the acquisition date as the date the acquirer obtains control of the acquiree. In a combination effected by a sale and purchase agreement, this is generally the specified closing or completion date (the date when the consideration is transferred and acquiree shares or underlying net assets are acquired).
8 Απρ 2021 · How does IFRS 3 define the acquisition date? IFRS 3 defines the acquisition date as the date the acquirer obtains control of the acquiree. In a combination effected by a sale and purchase agreement, this is generally the specified closing or completion date (the date when the consideration is transferred and acquiree shares or underlying net ...
