Page 18 - PowerPoint Presentation

CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

Acquisition method

• Exceptions:

• Reacquired right is measured based on the remaining

contractual term of the contract.

• Share based payment awards should be measured in terms of

IFRS 2.

• Assets held for sale should be measured in terms of IFRS 5 (fair

value less cost to sell).

• Recognise and measure NCI (Step 5)

• Measure NCI at:

• Fair value or

• NCI’s proportionate share of the acquiree’s identifiable net
assets.

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