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CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
Acquisition method
Measure the assets and liabilities acquired in the
business combination (Step 4)
• Measurement criteria:
• Assets and liabilities acquired should be measured at their fair
values at acquisition date.
• Remember:
• Restatement of assets and liabilities to fair value has deferred
tax implications for the business combination.
• The restatement of assets to fair value may also result in an
additional depreciation/amortisation charge in the
consolidated financial statements (and again deferred tax
implications)
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