Question

What are the requirements of business combinations? *

Answer 1

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Method of accounting for business combinations

◆Identification of the 'acquirer'

◆Determination of the 'acquisition date'

◆Recognition and measurement of the identifiable assets acquired, the liabilities assumed and any non-controlling interest (NCI, formerly called minority interest) in the acquiree.

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Answer 2

Answer:

Method of accounting for business combinations

Identification of the 'acquirer'

Determination of the 'acquisition date'

Recognition and measurement of the identifiable assets acquired, the liabilities assumed and any non-controlling interest (NCI, formerly called minority interest) in the acquiree.

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