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CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
Solution
• COMMENT
• Acquisition costs
• Acquisition costs are incurred by the acquirer to effect a business
combination. These costs should not be included when measuring the
consideration transferred. Instead those costs should be expensed by the
acquirer when incurred (IFRS 3.53).
• Cost to issue debt or equity
• These costs should be accounted for in terms of IAS 32 as a deduction from
the fair value of a debt instrument or as a deduction from equity in respect
of an equity instrument.
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