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Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.E/5 ( download)
Download or read book IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2008 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Holger Bittrich
Publisher : GRIN Verlag
ISBN 13 : 364024382X
Total Pages : 15 pages
Book Rating : 4.6/5 (42 download)
Download or read book IFRS 3 - The Equity consolidation in company acquisitions written by Holger Bittrich and published by GRIN Verlag. This book was released on 2009-01-15 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scientific Essay from the year 2009 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: A purchaser has to be identified in all business combinations in accordance with IFRS 3. This is important because with the purchase method the net assets and liabilities of the acquired company are revalued, whereas the net assets and liabilities of the purchaser remain at book values. The purchaser is the company which obtains control over another company. Control is obtained when an company achieves the power to govern the financial and operating policies of another company, and draws benefits from that activity. As regards the definition of control, two cases are differentiated: Case 1 is based on acquisition of the majority of voting rights, i.e. a majority of more than 50%. Case 2 describes obtaining control where less than half of the voting rights are obtained.
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.E/5 ( download)
Download or read book Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2004 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9781904230472
Total Pages : 0 pages
Book Rating : 4.2/5 (34 download)
Download or read book Basis for conclusions on IFRS 3 business combinations written by and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Riccardo Savio
Publisher :
ISBN 13 : 9788849554663
Total Pages : 0 pages
Book Rating : 4.5/5 (546 download)
Download or read book Business Combinations: a Comparison Between IFRS 3 and ASC 805 written by Riccardo Savio and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Veronica Grosu
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Considerations Regarding IFRS 3 - Business Combination written by Veronica Grosu and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRS 3 describes and defines the accounting treatment for the Business Combination, so-called method purchase method that imposes the purchase price allocation to the assets and the liabilities identifiable by the society that makes the acquisitions object and the accounting of the operations that take place. Business combination means a fusion of distinct societies that are in one economic unity or derived from the fusion of one company with another one, either by obtaining the control over the net assets and over the administration of a company. This standard defines business as a whole system of tangible, intangible and financial assets involved in the development of an economic activity; if a company acquires a set of assets or even another entity, but it does not respect the definition of business, the transaction cannot be accounted as a Business Combination.
Author :
Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.:/5 (173 download)
Download or read book Business Combinations written by and published by . This book was released on 2004 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication outlines the key features of IFRS 3 and provides illustrative examples to assist readers in applying the standard.
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.E/5 ( download)
Download or read book Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2005 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Accounting Standards Board
Publisher :
ISBN 13 : 9781841407111
Total Pages : 296 pages
Book Rating : 4.4/5 (71 download)
Download or read book Business combinations (IFRS 3) & amendments to FRS 2 accounting for subsidiary undertakings (parts of IAS 27 consolidated and separate financial statements) written by Accounting Standards Board and published by . This book was released on 2005 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Holger Bittrich
Publisher : GRIN Verlag
ISBN 13 : 3640243846
Total Pages : 9 pages
Book Rating : 4.6/5 (42 download)
Download or read book First consolidation according to IFRS 3 written by Holger Bittrich and published by GRIN Verlag. This book was released on 2009-01-15 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scientific Essay from the year 2009 in the subject Engineering - Industrial Engineering and Management, grade: keine, , language: English, abstract: As already described only those assets and liabilities are to be shown in the course of a business combination which fulfil the criteria of IFRS 3 on the acquisition date. Assets and liabilities are recorded in their entirety at fair value, independent of the participation ratio of the parent company. For this reason the method is also described as complete revaluation. The part of goodwill that relates to minority shareholders is always excepted from the capitalisation according to IFRS 3. However, in 2005 IASB suggested bringing the full goodwill onto the balance sheet i.e. not to eliminate the minority portion (so-called full goodwill method). With this method of complete revaluation as per IFRS 3 the net identifiable assets, over which the acquirer has obtained control, result from the fair values at the time of acquisition, i.e. at the time at which the acquirer obtained control independent of whether the purchaser acquired the entire capital, only a part of the capital or even just the net assets of the subsidiary company. For the minority interests an adjustment item has to be recorded in this case. The adjustment item corresponds to the portion, at fair value, that these shareholders have of the net assets and debts.
Author :
Publisher :
ISBN 13 : 9781904230861
Total Pages : 0 pages
Book Rating : 4.2/5 (38 download)
Download or read book Amendments to IFRS 3 Business Combinations written by and published by . This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jens Antonsen
Publisher :
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.:/5 (489 download)
Download or read book IFRS 3 (2008) business combinations written by Jens Antonsen and published by . This book was released on 2008 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 88 pages
Book Rating : 4.E/5 ( download)
Download or read book Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2005 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jonathan Wuisan
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Business Combinations written by Jonathan Wuisan and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A business combination is a form of merging one company with another company in order to gain control over its assets and operations. The international accounting standards governing business combinations are IFRS 3 concerning Business Combinations. In Indonesia, business combinations are regulated in PSAK 22. IFRS 3 and PSAK 22 are relatively new standards to be applied in Indonesia, besides that these standards are quite complicated to apply to companies that carry out business combinations, therefore there are still few researchers who are interested in researching application of IFRS 3 especially in Indonesia. This research was conducted to analyze the application of IFRS 3 and PSAK 22 concerning Business Combinations according to decision theory studies with case studies on companies in Indonesia that carry out business combination activities, specifically PT PP Properti Tbk, PT Ciputra Development Tbk, and PT Kimia Farma (Persero) Tbk. This research was conducted using a comparative qualitative analysis method through case studies on three companies listed on the Indonesia Stock Exchange namely PT PP Properti Tbk, PT Ciputra Development Tbk and PT Kimia Farma (Persero) Tbk. The data used is secondary data in the form of company annual reports in 2017 and 2018. The data is processed using a qualitative descriptive analysis method to determine the impact of implementing IFRS 3 and PSAK 22 on companies. The results of the study show that the accounting treatment for business combinations at PT PP Properti Tbk, PT Ciputra Development Tbk, and PT Kimia Farma (Persero) Tbk is different, this is because the types of business combinations carried out by the three companies are different. The business combination carried out by PT PP Properti Tbk is an acquisition. Furthermore, the business combination carried out by PT Ciputra Development Tbk is a merger with entities under common control which is within the scope of PSAK 38. Then the business combination carried out by PT Kimia Farma (Persero) Tbk is the formation of a joint venture which is within the scope of PSAK 15. carried out by PT PP Properti Tbk is a business combination that is within the scope of IFRS 3 and PSAK 22. In the financial statements of PT PP Properti Tbk, presentations related to business combinations are in accordance with the implementation of IFRS 3 and PSAK 22 concerning Business Combinations.
Author : Jennifer Aster
Publisher :
ISBN 13 :
Total Pages : 123 pages
Book Rating : 4.:/5 (12 download)
Download or read book IFRS 3 und dessen Auswirkung auf die Bilanzpolitik von Unternehmen written by Jennifer Aster and published by . This book was released on 2012 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: In dieser Masterarbeit wird sowohl das Thema Unternehmenszusammenschlüsse in Verbindung mit dem Konzernabschluss als auch das Thema Bilanzpolitik im Allgemeinen und in Bezug auf den Sachverhalt Unternehmenszusammenschluss erarbeitet.Dabei handelt es sich bei einem Unternehmenszusammenschluss um eine Transaktion, bei der der Erwerber die Beherrschung über einen Geschäftsbetrieb oder mehrere Geschäftsbetriebe erlangt. Weiters wird auf die Erwerbsmethode eingegangen und in diesem Zusammenhang auf die Full Goodwill Methode im Zuge des Ansatzes und der Bewertung des Geschäfts- oder Firmenwertes.Im letzten Kapitel wird der Begriff Bilanzpolitik näher erläutert und infolge auf die Sachverhaltsgestaltung und die Bilanzierungs- und Bewertungspolitik eingegangen. In diesem Rahmen werden dabei mögliche Auswirkungen eines Unternehmenszusammenschlusses auf die Bilanzpolitik dargestellt.*****This Master thesis first deals with the history of the International Financial Reporting Standards, which were developed by the International Accounting Standards Board. Following this, the major regulations referring to consolidated financial statements are presented. The main focus of this thesis is on the IFRS 3 Standard, which deals with the topic of business combinations. In this context business combination refers to a transaction or an event in which an acquirer obtains control of one or more businesses. Special emphasis is put on the Full Goodwill method.Finally, the author discusses accounting policy within a company, which determines how facts are presented in the financial statements, and shows the effects of a merger or takeover on accounting and valuation policies.
Author :
Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.:/5 (316 download)
Download or read book Business Combinations and Changes in Ownership Interests written by and published by . This book was released on 2008 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jörg Baetge
Publisher :
ISBN 13 :
Total Pages : 209 pages
Book Rating : 4.:/5 (61 download)
Download or read book IFRS 3 Unternehmenszusammenschlüsse (Business combinations) written by Jörg Baetge and published by . This book was released on 2006 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt:
