Αποτελέσματα Αναζήτησης
5. Identifying a business combination 16 5.1 Acquirer obtains control as a result of a transaction or an event 16 5.2. Possible structures 17 5.3 Identifying a business 18 5.3.1 Presence of goodwill 18 5.3.2 Inputs, processes and outputs 19 5.4 Accounting for a transaction that is not a business combination 20 6. Identifying the acquirer 22
As a result of Entity A (legal parent, accounting acquiree) issuing 150 ordinary shares, Entity B’s shareholders own 60 per cent of the issued shares of the combined entity (ie 150 of 250 issued shares).
This amended IFRS 3 to narrow and clarify the definition of a business, and to permit a simplified assessment of whether an acquired set of activities and assets is a group of assets rather than a business. In May 2020, the Board amended IFRS 3 by issuing Reference to the Conceptual Framework.
IFRS Intelligence: Business Combinations. This publication brings together and summarises key guidance that you need to know for the practical application of International Financial Reporting Standards (IFRS) as they apply to business combinations. It is arranged in two main sections:
This is an important issue because common control combinations occur frequently but are excluded from the scope of IFRS 3 – the IASB’s standard on business combination accounting. This IFRS Viewpoint gives you our views on how to account for common control combinations.
Getting Merger and Acquisition Accounting Right. Presented by John Donohue, Partner and Anthony Porter, Senior Manager Moss Adams LLP. Agenda. Review of accounting for business combinations. Updates on new standards and proposed changes. In-depth review of certain challenging areas.
Global. Identifying a business combination within the scope of IFRS 3. Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.
