Presentation on Business Combinations Synopsis – Objective; -Core Principle; -Scope; -Definition of Business; -Recognition – Acquirer’s Perspective; -Identify the Acquirer; -How To Identify the Acquirer; -Measure the Cost of Business Combination; -Definitions – Cost of Business Combination; -Allocate the Cost to Assets, Liabilities on Acquisition Date; – Recognition Criteria for Assets and Liabilities of Acquiree;… Continue reading