A bargain purchase occurs when a firm is purchased at a lowervaluethan its fair market value. In this kind of transaction, businesses are sold mainly due to a crisis. There are other cases when a bargain purchase transaction occurs, such as in the case of a very rapid sale. In order fo...
When a bargain purchase is confirmed, how is it then recognised? A. t is credited directly to retained earnings B. t is credited to profit or loss C. t is debited to profit or loss D. t is deducted from positive goodwill 相关知识点: 试题来源: 解析 B 反馈 收藏 ...
The acquirer shall measure the value of a reacquired right recognised as an intangible asset on the basis of the remaining contractual term of the related contract regardless of whether market participants would consider potential contractual renewals when measuring its fair value. 收购方应当根据相关合同...
When a bargain purchase arises, IFRS 3 Business Combinations requires that the amounts involved in computing the bargain purchase should first be reassessed. When the amount of the bargain purchase has been confirmed, how should it be accounted for?A.Cha
1.Which statement is correct about the bargain purchase option (BPO)?<br/> A、It is cash that the lessee will receive at the end of the lease.<br/> B、It cannot be assumed that the BPO will be exercised.<br/> C、It is excluded in the present value of the
When a mid-year acquisition occurs; how are revenues and expenses reported? What are the two major controls for sales returns and allowances transactions? What is the meaning of cost of goods sold? How is a purchase discount accounted for in accounting re...
Lease Y contains a bargain purchase option and the lease term is equal to 75% of the estimated economic life of the leased property. Lease Z contains a bargain purchase option and the lease term is equal to less than 75% of the estimated economic life of the leased property. How should ...
In 1803, the United States nearly doubled in size when it bought the Louisiana Territory in a deal that shaped history.
De Moville, W., & Petrie, A. G. (1989). Accounting for a Bargain Purchase in a Business Combination. Accounting Horizons, 2 (September), 38-43.De Moville, Wig/Petrie, A. George (Bargain Purchase): Accounting for a Bargain Purchase in a Business Combination, in: Accounting Horizons ...
At the date of an acquisition which is not a bargain purchase, the acquisition methodA.Consolidates the subsidiary’s assets at fair value and the liabilities at book value.B.Consolidates all subsidiary assets and liabilities at book value.C.Consolidates