Professional Documents
Culture Documents
Business Combinations
Business Combinations
"Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise
from Contingencies"
Acquisition Method
1. Acquirer
2. Acquisition date
4. Goodwill
Acquirer
Acquisition date
Recognition principle
1. Assets
2. Liabilities
3. Noncontrolling interest
4. Goodwill
Measurement principle
1. Assets
2. Liabilities
3. Noncontrolling interest
2. Income taxes
3. Employee benefits
4. Indemnification assets
1. Reacquired assets
Business combinations
Business combinations