Prelim
Prelim
Prelim
ADTAG
1 Acquirer consolidation : A+ B =
C
.
2 Acquisition Date
. F1 of consideration Transferred
3
4
. Assets and Liabilities of AcquiredCompany
.
5 Goodwill or Bargain Purchase Gain
6 JE to record business combination
.
7 JE to record acquisition costs
consideration rules
.
2
.
3 liabilities -
.
4
equity instruments FV & acquisition date
-
. Contingent
5 consideration LABILITY -
FV of each
reporting date >
-
changes-DF/L
EQUTY
-
.
2 Indirect-expense Lessee
.
3 cost of issuing equity instruments -
Dr
. Share Premium
Lessor -
not recognized
4
. cost of issuing debt instruments -
Balance Sheet
-
does not include equity balances re set
PROVISIONAL VALUES initial acquisition ; one year perid
a
after
:
Adjustments made a
during measurement
period -
retrospective adjustment ; I goodwill/BPG
measurement period
↓ one
the acquirer receives information -
/L
when
. The date
2
MP Trash p
D/L
Can
-
PPAX casn
-
so