business combination is less thantheacquirer’sinterest in the fair value of the acquiree’s identifiable netassets,theacquirerreassessesthemeasurementofthefairvaluesoftheacquiree’ sidentifiablenet assets, liabilities and contingent liabilities and the measurement of the cost of combinations. If after that...
If the business combination is achieved in stages, the acquirer’s previously held equity interest in the acquiree is remeasured to fair [...] cre8ir.com 倘業務合併分階段進行,收購方 過往於被收購方持有之股權按於收購日期之公允值透過損益 重新計量。 cre8ir.com Other liabilities include borrow...
Where the cost of a business combination is less thantheacquirer’sinterestinthe fair value of the acquiree’s identifiable netassets,theacquirerreassessesthemeasurementofth efairvaluesoftheacquiree’sidentifiablenet assets, liabilities and contingent liabilities and the measurement of the cost of combina...
business combination is less than the acquirer’s interest in the fair value of the acquiree’s identifiable netassets,theacquirerreas sessesthemeasurementofthefairvaluesoftheacquiree’ sidentifiablenet assets, liabilities and contingent liabilities and the measurement of the cost of combinations. If afte...