Page 19 - 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

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