IFRS 3 - The Equity consolidation in company acquisitions

The Equity consolidation in company acquisitions

Business & Finance, Accounting
Cover of the book IFRS 3 - The Equity consolidation in company acquisitions by Holger Bittrich, GRIN Publishing
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Holger Bittrich ISBN: 9783640243822
Publisher: GRIN Publishing Publication: January 15, 2009
Imprint: GRIN Publishing Language: English
Author: Holger Bittrich
ISBN: 9783640243822
Publisher: GRIN Publishing
Publication: January 15, 2009
Imprint: GRIN Publishing
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from GRIN Publishing

Cover of the book The Concept of Love in Shakespeare's 'A Midsummer Night's Dream'' by Holger Bittrich
Cover of the book Slavery and Religion in Antebellum America by Holger Bittrich
Cover of the book Ethnicity and Popular Culture - Hispanics and Contemporary Hollywood by Holger Bittrich
Cover of the book Basil Markesinis: Leading the way to a 'new ius europaeum' - A review and appraisal of the Europeanization of Private Law by Holger Bittrich
Cover of the book Ulysses and the Reader - A Fertile Relationship by Holger Bittrich
Cover of the book Corporate culture and group values at Dicom Group plc by Holger Bittrich
Cover of the book Depoliticisation as an orthodox account of British economic policy since 1997 by Holger Bittrich
Cover of the book Sourcing Process Evaluation Summary by Holger Bittrich
Cover of the book Iconicity within the GUI of Microsoft Office and the online-help of Microsoft Office by Holger Bittrich
Cover of the book The impact of student loans in the U.S. on public service career opportunities by Holger Bittrich
Cover of the book The Procter & Gamble Acquisition of Gillette by Holger Bittrich
Cover of the book Pharmaceutical patents and medical supplies for epidemical diseases: The struggle in less developed countries by Holger Bittrich
Cover of the book Call of the Wild - Heroines in Canadian Women's Wilderness Fiction by Holger Bittrich
Cover of the book Alter Tage schwere Last by Holger Bittrich
Cover of the book Callaway Business Case Study by Holger Bittrich
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy