Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations: comments to be received by 28 October 2005
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
London
International Accounting Standards Board
2005
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Umschlagt.: IFRS 3, Business combinations |
| Physical Description: | 78 S. |
| ISBN: | 1904230881 9781904230885 1904230903 |
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MARC
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Record in the Search Index
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|---|---|
| adam_text | Basis for Conclusions on Exposure Draft June 2005
Contents
Basis for Conclusions
Amendments to IFRS 3 Business Combinations
paragraphs
INTRODUCTION BC1-BC9
A single accounting standard BC10-BC12
FUNDAMENTAL PRINCIPLES UNDERLYING THE DRAFT
REVISED IFRS 3 BC13-BC22
DEFINITION OF A BUSINESS COMBINATION BC23-BC33
DEFINITION OF A BUSINESS BC34-BC41
SCOPE BC42-BC46
METHODS OF ACCOUNTING FOR BUSINESS
COMBINATIONS BC47-BC48
APPLICATION OF THE ACQUISITION METHOD BC49- BC89
Identifying the acquirer BC50-BC51
Measuring the fair value of the acquiree BC52-BC89
Using the fair value of consideration to measure the fair value
of the acquiree BC55- BC58
Using other valuation techniques to measure the fair value of
the acquiree BC59-BC63
Measuring specific items and determining whether they are
part of the consideration transferred for the acquiree BC64-BC89
Measurement date for equity securities BC65-BC66
Contingent consideration BC67 - BC79
Share-based compensation replacement awards of the
acquirer BC80-BC83
Costs incurred in connection with a business combination BC84 - BC89
Measuring and recognising the assets acquired and the
liabilities assumed BC90-BC150
Recognition criteria BC91 - BC102
Probability recognition criterion BC92-BC97
Reliability of measurement recognition criterion BC98 - BC99
3 O Copyright IASCF
Proposed Amendments to IFRS 3 Business Combinations June 2005
Reliability of measurement of intangible assets BC100-BC102
Fair value recognition and measurement principle BC103 - BC110
Guidance for assets acquired and liabilities assumed BC111-BC116
Valuation allowances BC112-BC114
Contingencies BC115- BC116
Exceptions to the fair value measurement principle BC117 - BC150
Assets (disposal group) held for sale BC118
Deferred tax assets and liabilities BC119- BC129
Operating leases BC130-BC131
Employee benefit obligations BC132-BC133
Goodwill BC134-BC150
Measurement BC139-BC148
Allocation of goodwill between the controlling and
non-controlling interests BC149-BC150
RECOGNISING GAINS OR LOSSES ON
NON-CONTROLLING EQUITY INVESTMENTS BC151-BC153
DETERMINING THAT ASSETS ACQUIRED AND
LIABILITIES ASSUMED ARE PART OF THE EXCHANGE
FOR THE ACQUIREE BC154-BC160
MEASUREMENT PERIOD BC161-BC163
BUSINESS COMBINATIONS IN WHICH THE
CONSIDERATION TRANSFERRED FOR THE
ACQUIRER S INTEREST IN THE ACQUIREE IS LESS
THAN THE FAIR VALUE OF THAT INTEREST
(BARGAIN PURCHASE) BC164-BC177
ACQUISITIONS AT MORE THAN THE FAIR VALUE OF THE
INTEREST IN THE ACQUIREE (OVERPAYMENTS) BC178
COMBINATIONS BETWEEN MUTUAL ENTITIES AND
ACHIEVED BY CONTRACT ALONE BC179-BC199
Combinations between mutual entities BC180-BC197
Method of accounting BC185-BC190
Identifying the acquirer BC191-BC192
No payment of any reliably measurable consideration BC193-BC197
Combinations achieved by contract alone BC198-BC199
DISCLOSURES BC200-BC203
EFFECTIVE DATE AND TRANSITION BC204-BC208
© Copyright IASCF 4
Basis for Conclusions on Exposure Draft June 2005
Effective date and transition for combinations between
mutual entities or by contract alone BC206-BC207
Previously recognised contingent liabilities BC208
ALTERNATIVE VIEWS AV1-AV20
Goodwill AV2-AV7
Recognising gains or losses on non-controlling equity
investments AV8-AV13
Definition of a business combination AV14
Combinations between mutual entities AV15-AV17
Costs incurred in connection with a business combination AV18
Recognition criteria AV19-AV20
* * * * *
Differences between the Exposure Drafts
published by the IASB and the FASB
Table of Concordance
5 © Copyright IASCF
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T21:30:14Z |
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| isbn | 1904230881 9781904230885 1904230903 |
| language | English |
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| spelling | Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations comments to be received by 28 October 2005 IFRS 3, Business combinations London International Accounting Standards Board 2005 78 S. txt rdacontent n rdamedia nc rdacarrier Umschlagt.: IFRS 3, Business combinations Consolidation and merger of corporations / Accounting / Standards Financial statements / Standards International Accounting Standards Board Sonstige (DE-588)3050910-5 oth International Accounting Standards Committee Foundation Sonstige (DE-588)10037869-9 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017081939&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations comments to be received by 28 October 2005 Consolidation and merger of corporations / Accounting / Standards Financial statements / Standards |
| title | Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations comments to be received by 28 October 2005 |
| title_alt | IFRS 3, Business combinations |
| title_auth | Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations comments to be received by 28 October 2005 |
| title_exact_search | Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations comments to be received by 28 October 2005 |
| title_full | Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations comments to be received by 28 October 2005 |
| title_fullStr | Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations comments to be received by 28 October 2005 |
| title_full_unstemmed | Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations comments to be received by 28 October 2005 |
| title_short | Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations |
| title_sort | basis for conclusions on exposure draft of proposed amendments to ifrs 3 business combinations comments to be received by 28 october 2005 |
| title_sub | comments to be received by 28 October 2005 |
| topic | Consolidation and merger of corporations / Accounting / Standards Financial statements / Standards |
| topic_facet | Consolidation and merger of corporations / Accounting / Standards Financial statements / Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017081939&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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