Business combinations can be confusing This guide takes you step by step through the whole acquisition process. Print it out and place in your exam folder for quick and easy reference. Issues covered: - Acquirer indicators - Establishment of a new entity - Reverse acquisitions - Acquisition date indicators - Measuring cost - Assets held for sale - Non-controlling interest - Full goodwill method - Partial goodwill method - Negative goodwill (Bargain purchase)
What's inside these Summary Notes? - Summary info to maximise your exam time - Access essential IFRS information fast - Prints out and fits in your exam folder - PDF format, suitable for printing or use on tablets Standard Covered: - IASB Conceptual Framework - IAS 1 Presentation of Financial St...
