Detailed description of the accounting treatment of intangible asset amortization, disposal and goodwill 翻译结果2复制译文编辑译文朗读译文返回顶部 The detailed elaboration about the intangible asset confirmed, the amortization, handling and goodwill accountant deals with the issue 翻译结果3复制译文编辑译文朗...
acquirer firms are willing to pay the acquisition premium for perceived synergies. Chinese Accounting Standards for Business Enterprises (CAS) 20–Business Combinations2suggest acquirers to recognize the acquisition premium, the excess of payment over the fair value of net assets, as goodwill.3According...
Similar to the example given by Jess above, may i know what would be the accounting treatment if parent (say, joint venture “A”) losses control of the subsidiary without selling one piece of shares (in which subsidiary issued new shares to another Joint Venture “B” and cause a dilution...
Mommy accounted for non-controlling interest by the proportionate share method and no impairment of goodwill was charged. Mommy accounted for its investment in Baby at cost in its individual financial statements under IAS 27. Ignore the taxation and prepare consolidated financial statements of Mommy G...