June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
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G. Kapitalkonsolidierung
229
tailprobleme bei der Durchführung von Konsolidierungen im Fall einer "reverse acquisition"
eingeht.
5.2.2 "Cost of
a
business combination"
Die Anschaffiingskosten eines Unternehmenszusammenschlusses nach IFRS 3.24-.35 ent-
sprechen weitgehend den "cost of the acquired entity" nach US-GAAP. Erneut sind die ge-
währten Gegenleistungen (geleistete Zahlungen, übertragene Vermögenswerte, emittierte
Eigenkapitaltitel und/oder eingegangene oder übernommene Schulden) mit ihrem Zeitwert
zum Zeitpunkt des Erwerbs (Zeitpunkt, zu dem die Herrschaft effektiv übergeht) anzusetzen;
bei wesentlichen zeitlichen Verzögerungen der Gegenleistunge ...
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