Showing posts with label Business Combination. Show all posts
Showing posts with label Business Combination. Show all posts
Friday, September 12, 2014

IASB Issued Narrow-scope Amendments to IFRS 10 & IAS 28

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Previously, on 13 December 2012, IASB published for public comment ED/2012/6 Sale or Contribution of Assets Between an Investor and its Asso...
Sunday, April 19, 2009

Determining Fair Values in Business Combination (based on IFRS 3)

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The assets acquired and liabilities assumed in the business combination should be recorded at fair values. If the acquirer obtained a 100% i...
Tuesday, April 14, 2009

How IFRS 1 rules the accounting for Business Combinations ?

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IFRS 1 First-time Adoption of International Financial Reporting Standards applies to an entity that presents its first IFRS financial state...
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Friday, January 9, 2009

Identifying A Business Combination

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IFRS 3 defined a business combination as 'the bringing together of separate entities or businesses into one reporting entity.' In ...
Wednesday, September 3, 2008

Business Combinations of Entities under Common Control, how IFRS guide it?

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IFRS 3 Business Combinations (as revised by January 2008) required a business combination transaction be accounted for by applying the acqu...
Thursday, August 14, 2008

Business Combination Accounting, difference between Purchase and Pooling method

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All business combinations are now, for accounting purposes under IFRS, considered to be acquisitions, whereby one entity (the parent) takes ...
Wednesday, August 13, 2008

Why Pooling of Interest Method was Eliminated from the Standard

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In my previous article, I mentioned that Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) h...
Friday, August 1, 2008

IFRS 3 vs FASB 141 Business Combinations, the new reporting standards

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IAS 22 Business Combinations was issued by the International Accounting Standards Committee in October 1998. It was a revision of IAS 22 Bu...
Monday, March 3, 2008

The 2008 Revised of IFRS 3 and IAS 27

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This article was taken from Deloitte IAS Plus January 2008 edition. On 10 January 2008, the International Accounting Standards Board (IASB...