Advisory and support in the area of business combinations

Support in the area of business combinations

We provide advisory and support in the next steps of applying acquisition accounting for a business combination.

Support in the next steps of applying acquisition accounting for a business combination.

In the case of business acquisition, our team supports clients to properly apply the regulations and requirements of IFRS 3 Business Combinations. In particular, we provide services in following areas:

  • Identification of business combination and method of accounting
  • Recognition and measurement in the financial statements of identifiable assets acquired,  liabilities and [...] non-controlling interest (NCI)
  • Fair value valuation of loan portfolios and deposits (in banks and financial institutions)
  • Recognition and measurement of goodwill or the gain on a bargain purchase
  • Disclosure of information about current business combinations to enable users of financial statements to evaluate the nature and financial effect of a business combination.

 

We provide advisory and support in the next steps of applying acquisition accounting for a business combination:

  • Determining whether a transaction is a business combination
  • Identify the acquirer
  • Determine the date of acquisition
  • Identification of the elements of the transaction that should be accounted for separately from the business combination
  • Measurement of the consideration transferred
  • Identification and measurement of the identifiable assets acquired and liabilities assumed in the business combination
  • Measure NCI
  • Determine the amount of goodwill or the gain on a bargain purchase
  • Recognise any measurement period adjustments.

 

 

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