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  • 标题:CONSIDERATIONS REGARDING IFRS 3 BUSINESS COMBINATION
  • 本地全文:下载
  • 作者:Grosu Veronica, Horga Petrica
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2008
  • 卷号:XVII
  • 期号:03
  • 页码:1249-1252
  • 出版社:University of Oradea
  • 摘要:

    IFRS 3 describes and defines the accounting treatment for the Business Combination, so- called method “purchase method” that imposes the purchase price allocation to the assets and the liabilities identifiable by the society that makes the acquisitions object and the accounting of the operations that take place. Business combination means a fusion of distinct societies that are in one economic unity or derived from the fusion of one company with another one, either by obtaining the control over the net assets and over the administration of a company. This standard defines business as a whole system of tangible, intangible and financial assets involved in the development of an economic activity; if a company acquires a set of assets or even another entity, but it does not respect the definition of business, the transaction cannot be accounted as a Business Combination.

  • 关键词:

    International Financial Reporting Standard 3(IFRS 3), business combination, purchase method, fair value

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