BUSINESS COMBINATION

Published on Slideshow
Static slideshow
Download PDF version
Download PDF version
Embed video
Share video
Ask about this video

Scene 1 (0s)

BUSINESS COMBINATION. IFRS 3.

Scene 2 (6s)

IFRS 3 : Business Combination. 5 ACQUISITION METHOD.

Scene 3 (16s)

Business Combination is a transaction or other event in which an acquirer obtains control of one or more businesses ..

Scene 4 (26s)

2 ELEMENTS OF BUSINESS COMBINATION Business - is an integrated set of activities and assets that is capable of being conducted and managed for the purpose providing a return to investors, or lower costs or other economic benefits directly to investors or other owners, members or participants. Control - is the power to govern accounting and financial policies.

Scene 5 (44s)

TYPES OF BUSINESS COMBINATION. HORIZONTAL. CONGLOMERATE.

Scene 6 (55s)

Objectives. Improves the relevance, reliability and comparability of information about a business combination and its effects..

Scene 7 (1m 4s)

Principles and requirements. Measure the assets, liabilities, non controlling interest.

Scene 8 (1m 14s)

Acquisition Method. ACQUISITION METHOD: 25% Recognizing and measuring GOODWILL OR A GAIN FROM A BARGAIN PURCHASE Recognizing and measuring the IDENTIFIABLE ASSETS ACQUIREU THE 1.1AB11.t TIES ASSUMED AND ANY NOS.COVIROLLING INTEREST in the acquiree DETERMINING TIIE ACQUISITION DATE IDENTIFYING TIIE ACQUIRER.

Scene 9 (1m 27s)

Acquisition Method. STEP 1 : IDENTIFYING THE ACQUIRER.

Scene 10 (1m 42s)

Acquisition Method. STEP 2 : DETERMINING THE ACQUISITION DATE.

Scene 11 (1m 54s)

Acquisition Method. STEP 3 : RECOGNIZE ASSETS, LIABILITIES AND NON CONTROLLING INTEREST.

Scene 12 (2m 9s)

Acquisition Method. STEP 3 : RECOGNIZE ASSETS, LIABILITIES AND NON CONTROLLING INTEREST.

Scene 13 (2m 19s)

Acquisition Method. STEP 3 : RECOGNIZE ASSETS, LIABILITIES AND NON CONTROLLING INTEREST.

Scene 14 (2m 26s)

Acquisition Method. STEP 4 : RECOGNIZE GOODWILL. Goodwill t he acquirer shall recognize goodwill as of the acquisition date measured as the excess of Aggregate of: Fair value of consideration transferred Non-controlling interest in acquiree Acquisition in stages: Fair value of previously held interest Over the net acquisition date identifiable assets acquired and the liabilities assumed.

Scene 15 (2m 44s)

Thank you!!.