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 Meaning of the European Court of Auditors by Holger Bittrich
Cover of the book Coming of Age: Hawaiian Culture in Kirby Wright's Fiction by Holger Bittrich
Cover of the book Report on Queensland High Schools performance 2005 by Holger Bittrich
Cover of the book Interpreting the Terror - Circumstance or ideology? by Holger Bittrich
Cover of the book Dubai, from the scratch until today - A new vision of tourism? by Holger Bittrich
Cover of the book Concord with collective nouns in British and American English by Holger Bittrich
Cover of the book An Analysis of Ryanair's Corporate Strategy by Holger Bittrich
Cover of the book Stereotypes in Cross Cultural Communication ragarding Germans by Holger Bittrich
Cover of the book How frontier experience had an impact on women's role by Holger Bittrich
Cover of the book Regional iImbalances and Impact of Soil Health Card on Fertilizer Consumption in Gujarat by Holger Bittrich
Cover of the book Cognitive metaphor as a deeply Ingrained device of computer and internet language by Holger Bittrich
Cover of the book English Correspondences to the German adverb 'auch' by Holger Bittrich
Cover of the book Wer hat die Macht? by Holger Bittrich
Cover of the book The West Lothian Question - Conflicts and Solutions by Holger Bittrich
Cover of the book Joseph Ratzinger in Bavaria 1951 - 1959 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