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About Chapter 1 - Accounting For Business Combinations
This document provides an overview of accounting for business combinations. It defines key terms like business combination, forms of combination such as acquisition of net assets and statutory merger, and reasons why companies engage in combinations like economies of scale. The objectives are to understand the accounting treatment of combinations, specifically whether assets or shares were acquired, if the acquired company continued operating or was dissolved, and how the relationship is reported. Fair value is the basis for recording combinations under IFRS standards.
Detailed Information
| Author: | ['Lya'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 6 |
| Language: | English |
| Format: | |
| Price: | FREE |
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