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Identifying the acquisition date | Grant Thornton Insights
https://www.grantthornton.global/en/insights/articles/ifrs-3-insights/ifrs-3-Identifying-the-acquisition-date/
WEBMar 14, 2021 · IFRS 3 defines the acquisition date as the date the acquirer obtains control of the acquiree. In a combination effected by a sale and purchase agreement, this is generally the specified closing or completion date (the date when the consideration is transferred and acquiree shares or underlying net assets are acquired).
DA: 67 PA: 34 MOZ Rank: 3
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2.4 Determining the acquisition date - Viewpoint
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_2_acquisitio_US/24_determining_the_a_US.html
WEBThe acquisition date is the date on which the acquirer obtains control of the acquiree, which is generally the closing date. However, if control of the acquiree transfers to the acquirer through a written agreement, the acquisition date …
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2.5 Recognition and measurement on the acquisition date
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_2_acquisitio_US/25_recognizing_and_m_US.html
WEBNov 30, 2022 · Publication date: 31 May 2022 (updated 30 Nov 2022) us Business combinations guide. ASC 805-20-25-1 provides the recognition principle for assets acquired, liabilities assumed, and any noncontrolling interest in the …
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2.8 Example of applying the acquisition method - Viewpoint
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_2_acquisitio_US/28_example_of_applyi_US.html
WEBThe acquisition date is the closing date. Recognition and measurement on the acquisition date ( BCG 2.5 ) Company A would recognize and measure all identifiable assets acquired and liabilities assumed at the acquisition date.
DA: 25 PA: 29 MOZ Rank: 60
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Acquisition accounting definition — AccountingTools
https://www.accountingtools.com/articles/acquisition-accounting
WEBJanuary 28, 2024. When an buys another company, the acquirer must record the event under the acquisition method. This approach mandates a series of steps to record the acquisitions, which will result in the assets and liabilities of the acquiree being recorded at their fair values as of the acquisition date.
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Handbook: Business combinations - KPMG
https://kpmg.com/us/en/frv/reference-library/2023/handbook-business-combinations.html
WEBEffective immediately. Report contents. Scope. Identifying a business combination. Acquisition method. Identifying the acquirer. Determining the acquisition date. Determining what is part of the business combination. Initial recognition and measurement. Subsequent measurement. Disclosures. Determining fair values.
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What is an Acquisition Date? - superfastcpa.com
https://www.superfastcpa.com/what-is-an-acquisition-date/
WEBThey sign a legal agreement on June 1, 2023, and obtain all necessary regulatory approvals by June 15, 2023. In this case, the acquisition date would be June 15, 2023, since that is when Company A gains control over Company B, having signed the agreement and received all regulatory approvals.
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IFRS 3 — Business Combinations - IAS Plus
https://www.iasplus.com/en/standards/ifrs/ifrs3
WEBAcquisition date. An acquirer considers all pertinent facts and circumstances when determining the acquisition date, i.e. the date on which it obtains control of the acquiree. The acquisition date may be a date that is earlier or later than the closing date. [IFRS 3.8-9]
DA: 49 PA: 65 MOZ Rank: 80
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Acquisition date definition — AccountingTools
https://www.accountingtools.com/articles/acquisition-date
WEBNovember 11, 2023. The acquisition date is the date on which an takes control of a from its former . The acquisition date is stated in the underlying acquisition agreement. This is the day on which the of the are valued for accounting and tax purposes.
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Identifying the acquisition date | Grant Thornton
https://www.grantthornton.at/en/insights/articles/identifying-the-acquisition-date/
WEBMar 24, 2021 · IFRS 3 defines the acquisition date as the date the acquirer obtains control of the acquiree. In a combination effected by a sale and purchase agreement, this is generally the specified closing or completion date (the date when the consideration is transferred and acquiree shares or underlying net assets are acquired).
DA: 24 PA: 65 MOZ Rank: 82
