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Identifying the acquisition date | Grant Thornton Insights
https://www.grantthornton.global/en/insights/articles/ifrs-3-insights/ifrs-3-Identifying-the-acquisition-date/
WEBMar 14, 2021 · IFRS 3 defines the acquisition date as the date the acquirer obtains control of the acquiree. In a combination effected by a sale and purchase agreement, this is generally the specified closing or completion date (the date when the consideration is transferred and acquiree shares or underlying net assets are acquired).
DA: 39 PA: 29 MOZ Rank: 93
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2.4 Determining the acquisition date - Viewpoint
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_2_acquisitio_US/24_determining_the_a_US.html
WEBThe acquisition date is the date on which the acquirer obtains control of the acquiree, which is generally the closing date. However, if control of the acquiree transfers to the acquirer through a written agreement, the acquisition date …
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2.5 Recognition and measurement on the acquisition date
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_2_acquisitio_US/25_recognizing_and_m_US.html
WEBNov 30, 2022 · Publication date: 31 May 2022 (updated 30 Nov 2022) us Business combinations guide. ASC 805-20-25-1 provides the recognition principle for assets acquired, liabilities assumed, and any noncontrolling interest in the …
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IFRS 3 — Business Combinations - IAS Plus
https://www.iasplus.com/en/standards/ifrs/ifrs3
WEBAcquisition date. An acquirer considers all pertinent facts and circumstances when determining the acquisition date, i.e. the date on which it obtains control of the acquiree. The acquisition date may be a date that is earlier or later than the closing date. [IFRS 3.8-9]
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Handbook: Business combinations - KPMG
https://kpmg.com/us/en/frv/reference-library/2023/handbook-business-combinations.html
WEBEffective immediately. Report contents. Scope. Identifying a business combination. Acquisition method. Identifying the acquirer. Determining the acquisition date. Determining what is part of the business combination. Initial recognition and measurement. Subsequent measurement. Disclosures. Determining fair values.
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2.8 Example of applying the acquisition method - Viewpoint
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_2_acquisitio_US/28_example_of_applyi_US.html
WEBThe acquisition date is the closing date. Recognition and measurement on the acquisition date ( BCG 2.5 ) Company A would recognize and measure all identifiable assets acquired and liabilities assumed at the acquisition date.
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Mastering accounting for business combinations - Journal of Accountancy
https://www.journalofaccountancy.com/issues/2019/mar/accounting-for-business-combinations.html
WEBMar 1, 2019 · Feature. MANAGEMENT ACCOUNTING. Mastering accounting for business combinations. Mergers and acquisitions present challenges that finance can overcome by staying involved with the deal and preparing in advance of the closing. By Maria L. Murphy, CPA. March 1, 2019. Photo by Radachynskyi/iStock.
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Acquisition Accounting: Definition, How It Works, Requirements
https://www.investopedia.com/terms/a/acquisition-accounting.asp
WEBDec 15, 2020 · The acquisition accounting approach requires everything to be measured at FMV, the amount a third-party would pay on the open market, at the time of acquisition — the date that the acquirer...
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Identifying the acquisition date | Grant Thornton
https://www.grantthornton.at/en/insights/articles/identifying-the-acquisition-date/
WEBMar 24, 2021 · IFRS 3 defines the acquisition date as the date the acquirer obtains control of the acquiree. In a combination effected by a sale and purchase agreement, this is generally the specified closing or completion date (the date when the consideration is transferred and acquiree shares or underlying net assets are acquired).
DA: 39 PA: 25 MOZ Rank: 18
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Acquisition date definition — AccountingTools
https://www.accountingtools.com/articles/acquisition-date
WEBNovember 11, 2023. The acquisition date is the date on which an takes control of a from its former . The acquisition date is stated in the underlying acquisition agreement. This is the day on which the of the are valued for accounting and tax purposes.
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