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13. Business combinations with no transfer of consideration 107 13.1 Accounting requirement and examples 107 13.2 Combinations by contract alone 107 13.2.1 Example of a dual listed structure 107 13.2.2 Accounting for a combination by contract 108 13.3 Application of the acquisition method to a combination in which no consideration is ...
2 Μαΐ 2024 · Identifying the acquirer. Determining the acquisition date. Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the entity being acquired. Recognising and measuring goodwill or a gain from a bargain purchase. Let’s dive in. Recognising acquired assets and assumed liabilities.
31 Μαΐ 2024 · This guidance requires contract assets and contract liabilities (i.e., deferred revenue) acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, Revenue from Contracts with Customers.
IFRS 10 Consolidated Financial Statements is used to identify the acquirer – the entity that obtains control of the acquiree. The date which the acquirer obtains control of the acquiree. A business combination is: Transaction or event in which acquirer obtains. control over a business.
Said differently, it is the ownership interest in a consolidated subsidiary that is held by an owner other than the reporting entity (see ASC 810-10-20 and ASC 810-10-45-15). Only interests classified as equity for financial reporting purposes may be characterized as an NCI.
31 Μαΐ 2024 · A transaction is likely to be recognized and accounted for separately from a business combination if it is entered into by or on behalf of the acquirer and is primarily for the benefit of the acquirer or the combined entity rather than that of the acquiree or its former owners.
Paragraph 19 of IFRS 3 states that for each business combination, the acquirer shall measure at the acquisition date components of non‑controlling interest in the acquiree that are present ownership interests and entitle their holders to a proportionate share of the entity’s net assets in the event of liquidation at either fair value or the ...
