Page 36 - Finac2 Test 1 Slides - 2. Business Combinations
P. 36

CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS





            Post-acquisition Date Accounting (.54 - .58)








            • Assets and liabilities recognised at acquisition


                    • Revert to their applicable standards subsequent to

                       business combination (B63)


                           • Intangibles - IAS 38

                           • Inventory - IAS 2


                           • PPE - IAS 16

                                  • Amounts may differ in separate and group financial statements -
                                      FV adjustments at acqusition


                           • Goodwill - IAS 36












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