2009, ISBN: 9783640243822

Scientific Essay from the year 2009 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: A purchaser has to be identified in all business… Mehr…

Scientific Essay from the year 2009 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: A purchaser has to be identified in all business combinations in accordance with IFRS 3. This is important because with the purchase method the net assets and liabilities of the acquired company are revalued, whereas the net assets and liabilities of the purchaser remain at book values. The purchaser is the company which obtains control over another company. Control is obtained when an company achieves the power to govern the financial and operating policies of another company, and draws benefits from that activity. As regards the definition of control, two cases are differentiated: Case 1 is based on acquisition of the majority of voting rights, i.e. a majority of more than 50%. Case 2 describes obtaining control where less than half of the voting rights are obtained. Scientific Essay from the year 2009 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: A purchaser has to be identified in all business combinations in accordance with IFRS 3. This is important because with the purchase method the net assets and liabilities of the acquired company are revalued, whereas the net assets and liabilities of the purchaser remain at book values. The purchaser is the company which obtains control over another company. Control is obtained when an company achieves the power to govern the financial and operating policies of another company, and draws benefits from that activity. As regards the definition of control, two cases are differentiated: Case 1 is based on acquisition of the majority of voting rights, i.e. a majority of more than 50%. Case 2 describes obtaining control where less than half of the voting rights are obtained. Inhoud: Taal: en; Bindwijze: E-book; Oorspronkelijke releasedatum: 15 januari 2009; Ebook Formaat: Adobe ePub; Betrokkenen: Hoofdauteur: Holger Bittrich; Hoofduitgeverij: Grin Publishing; Lees mogelijkheden: Lees dit ebook op: Android (smartphone en tablet) , Kobo e-reader , Desktop (Mac en Windows) , iOS (smartphone en tablet) , Windows (smartphone en tablet); Overige kenmerken: Editie: 1; Studieboek: Nee; EAN: Engels | E-book | 9783640243822 | 15 januari 2009 | Adobe ePub, Economie & Financiën, Financien & Boekhouding, Boeken, Grin Publishing<

2009, ISBN: 9783640243822

Scientific Essay from the year 2009 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: A purchaser has to be identified in all business… Mehr…

Scientific Essay from the year 2009 in the subject Business economics - Accounting and Taxes, grade: keine, , language: English, abstract: A purchaser has to be identified in all business combinations in accordance with IFRS 3. This is important because with the purchase method the net assets and liabilities of the acquired company are revalued, whereas the net assets and liabilities of the purchaser remain at book values. The purchaser is the company which obtains control over another company. Control is obtained when an company achieves the power to govern the financial and operating policies of another company, and draws benefits from that activity. As regards the definition of control, two cases are differentiated: Case 1 is based on acquisition of the majority of voting rights, i.e. a majority of more than 50%. Case 2 describes obtaining control where less than half of the voting rights are obtained. Digital Content>E-books>Business>Business & Economics>Economics, GRIN Verlag GmbH Digital >16<

ISBN: 9783640243822

*IFRS 3 - The Equity consolidation in company acquisitions* / epub eBook für 15.99 € / Aus dem Bereich: eBooks, Wirtschaft Medien > Bücher nein eBook als epub eBooks > Wirtschaft, GRIN Ve… Mehr…

*IFRS 3 - The Equity consolidation in company acquisitions* / epub eBook für 15.99 € / Aus dem Bereich: eBooks, Wirtschaft Medien > Bücher nein eBook als epub eBooks > Wirtschaft, GRIN Verlag<

2009, ISBN: 9783640243822

The Equity consolidation in company acquisitions, eBooks, eBook Download (EPUB,PDF), Auflage, [PU: GRIN Verlag], [ED: 1], GRIN Verlag, 2009

ISBN: 9783640243822

IFRS 3 - The Equity consolidation in company acquisitions: ab 15.99 € eBooks > Wirtschaft GRIN Verlag eBook als epub, GRIN Verlag