First Published: IFRS Boutique
Date: February 2018
By: Chris Ragkavas, BA, MA, FCCA, CGMA
StudySmart management consultant, senior finance & accounting tutor, IFRS technical expert
This is the second Part of the series of articles related to takeovers. You are kindly advised to read first Part I, before going through this Part.
Assuming A would value NCI in B at its proportionate value of B’s NAV on the date of acquisition. Goodwill calculation would change to:
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IFRS 3, Business combinations – A survival guide to the essentials of takeovers, Part I – READ MORE
IFRS 3, Business combinations – A survival guide to the essentials of takeovers, Part III – READ MORE
IFRS 3, Business combinations – A survival guide to the essentials of takeovers, Part IV – READ MORE
IFRS 3, Business combinations – A survival guide to the essentials of takeovers, Part V – READ MORE