Page 17 - PowerPoint Presentation

CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

Acquisition method

Measure consideration transferred (.37 & .38) (Step 6)

• Consideration is measured at fair value on acquisition date

(except for share based payments)

• Consideration includes:

• Assets transferred

• Liabilities incurred

• Equity interests issued

• Note: If the transferred asset remains within the group,

the asset should be measured at its carrying amount at

acquisition

17

17