232290
Beschreibung
Mindmap von Nafisa Zahra, aktualisiert more than 1 year ago
|
Erstellt von Nafisa Zahra
vor fast 11 Jahre
|
|
Business Combinations
- Acquisition Method
- 1. Identify acquirer- Entity that controls
- 2. Determine acquisition
date-obtaining control date
- 3. Recognition of ass. + liab.
Anmerkungen:
- Acquirer may recognise some assets and liabilities that the acquiree had not previously recognised e.g. brand name. Acquirer must also recognise any non-controlling interest in acquiree
- With contingent liabilities, acquirer must recognise even if it is not probably that outflow of economic beneficial resources will be required to settle obligation
- 4. Measuring Goodwill
- 1. Identify acquirer- Entity that controls
Möchten Sie kostenlos Ihre eigenen Mindmaps mit GoConqr erstellen? Mehr erfahren.