IFRS 3 - Business Combinations - SBR ACCA (Part 2 of 3)
3 هزار بار بازدید -
3 سال پیش
-
1) Identifiable assets and liabilities
1) Identifiable assets and liabilities of subsidiaries
2) Goodwill (Partial and full)
3) Purchase consideration (Cash, shares, contingent consideration, Replacement share-based payment schemes)
4) NCI (Fair and proportionate share of net assets)
5) Bargain purchase
2) Goodwill (Partial and full)
3) Purchase consideration (Cash, shares, contingent consideration, Replacement share-based payment schemes)
4) NCI (Fair and proportionate share of net assets)
5) Bargain purchase
3 سال پیش
در تاریخ 1400/05/19 منتشر شده
است.
3,025
بـار بازدید شده