A-
acquire B →
step 1 :/ Sita business
acquisition ?
esB1÷
Y' "
( B. is a business ) Def ( Bisnota business, : asset)
13 characteristics
'
IAS 16, / AS 38 , IAS -10
Def
inputt process -_
output
lability )
- [012 Melon -
PRK]
Apply lFRS3 Business combination
p
I bcontrol ?
step 2 : Is there control ? / Apply IFRSIO )
÷
Yes (A) No
powertodvect activities →
[ ]
①
② exercise ,, simple
Ability to power
" ")
investment
③ Right/ exposure to variable return
Y ( IFRS 9)
I Associate
Treat subsidiary (B) I FVTPL FVTOU
1 Equity method
Consol FSIB -
☐
A) lpowertovotebutno
power to direct )
I
CT
µ=)
D
① calculate GW @ Doc -
- treat as / AS 3811A ) t Not
at
every YE, test for f) FVNA @ Doc
-
impairment Czw @ Doc
, 1tgpe# Non-cash
cash
¥1T
|
immediately deferred contingent
paid lpayinfutuoe) (pay in
future ,
- -
••"""""→
-
FV -
FVC Discount DPV ) - -
Fvlconsider % ✗
-
Initial :
liability of target )
meeting
[ Acts] unwind -e Initial liability
:
sub
-
- :
lFc→PL ) sub :
update FV
-
Drlwvlisshbsr lo→PL)
,[akBanana]arliahtitYtype#
Shares
-
Fv @ IF
Fvof # ofvp
immediately
paid
↳
µ @ poe
-
FU @ Doth ( SBP @ ✗
DM
completed
)
]
-
as
equity 111-1%8target
meeting
( www.ginae#ofxMPofshares)d
oe
-
)
variable up
fixed
shares
[ SD19•1 ] of Buyer I
equity liability
@ Doe
Draw
1- Grape ] [ ]
prk Banana METSM"
↳
f.ME#Maif
at
WE
Gpc
atYE )
acquire B →
step 1 :/ Sita business
acquisition ?
esB1÷
Y' "
( B. is a business ) Def ( Bisnota business, : asset)
13 characteristics
'
IAS 16, / AS 38 , IAS -10
Def
inputt process -_
output
lability )
- [012 Melon -
PRK]
Apply lFRS3 Business combination
p
I bcontrol ?
step 2 : Is there control ? / Apply IFRSIO )
÷
Yes (A) No
powertodvect activities →
[ ]
①
② exercise ,, simple
Ability to power
" ")
investment
③ Right/ exposure to variable return
Y ( IFRS 9)
I Associate
Treat subsidiary (B) I FVTPL FVTOU
1 Equity method
Consol FSIB -
☐
A) lpowertovotebutno
power to direct )
I
CT
µ=)
D
① calculate GW @ Doc -
- treat as / AS 3811A ) t Not
at
every YE, test for f) FVNA @ Doc
-
impairment Czw @ Doc
, 1tgpe# Non-cash
cash
¥1T
|
immediately deferred contingent
paid lpayinfutuoe) (pay in
future ,
- -
••"""""→
-
FV -
FVC Discount DPV ) - -
Fvlconsider % ✗
-
Initial :
liability of target )
meeting
[ Acts] unwind -e Initial liability
:
sub
-
- :
lFc→PL ) sub :
update FV
-
Drlwvlisshbsr lo→PL)
,[akBanana]arliahtitYtype#
Shares
-
Fv @ IF
Fvof # ofvp
immediately
paid
↳
µ @ poe
-
FU @ Doth ( SBP @ ✗
DM
completed
)
]
-
as
equity 111-1%8target
meeting
( www.ginae#ofxMPofshares)d
oe
-
)
variable up
fixed
shares
[ SD19•1 ] of Buyer I
equity liability
@ Doe
Draw
1- Grape ] [ ]
prk Banana METSM"
↳
f.ME#Maif
at
WE
Gpc
atYE )
