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Unit 5: Accounting for Acqisitions - Coggle Diagram
Unit 5: Accounting for Acqisitions
AS 14
Types
Amalgamation in Nature of Merger
Amalgamation in Nature of Purchase
Methods
Pooling of Interest Method
Purchase Method
Provisions
Consideration for Amalgamation
Reserves
Disclosure requirements
Goodwill Impairment
Goodwill on Amalgamation
IFRS 3 – Business Combinations
Provisions
Focus of coverage
Types of combinations
Measurement of cost
Measurement of consideration
Allocation of cost
Accounting for restructuring costs
Concept of provisional fair values
Measurement of goodwill
Contingent liabilities
Deferred tax assets