31 мар. 2023 г. · In a business combination achieved in stages, the acquirer should remeasure its previously held equity interest in the acquiree at its ...

19 мая 2023 г. · A business combination achieved in stages is accounted for using the acquisition method at the acquisition date.

Business combination achieved in stages (step acquisitions). Prior to control being obtained, an acquirer accounts for its investment in the equity interests ...

This IFRS refers to such a transaction as a business combination achieved in stages, sometimes also referred to as a step acquisition. In a business combination ...

31 дек. 2022 г. · A business combination achieved in stages is accounted for using the acquisition method at the acquisition date.

In a business combination achieved in stages, the acquisition-date fair value of the acquirer's previously held equity interest in the acquiree. (b) The net ...

Оценка 5,0 (1) In accounting for a business combination achieved in stages, the acquirer must remeasure the previously held equity interest at fair value and recognize any ...

This is known as a business combination achieved in stages or a step acquisition. Obtaining control triggers re-measurement of previous investment (equity ...

We hope this publication will help you understand and apply the accounting for business combinations. We are also available to answer your questions and discuss ...

A business combination achieved in stages: · Acquisition costs: · Pre-existing relationships · Reacquired rights · Contingent liabilities: · Indemnification assets