Topic 6 Business Combinations
Автор: Harjinder Deol
Загружено: 2020-09-20
Просмотров: 1188
Описание:
00:00 Introduction
00:13 Business combinations
02:45 Definition of a business
05:16 Reasons for a business combination
06:41 Accounting for a business combination
07:59 Achieving a business combination
08:36 Purchase of net assets
12:25 Control
15:43 Non-controlling interest
17:16 Accounting for controlled entities
19:06 Control by purchase of shares
21:58 Control through contractual arrangements
25:34 Variable interest entities
27:09 Consolidation
28:39 Consolidation on acquisition date
29:53 Step 1A: Identifying the acquirer
31:16 Reverse takeover
33:21 Step 1B Identifying acquisition cost
34:28 Contingent consideration
36:05 Acquisition cost is a reverse acquisition
37:35 Step 1C NCI on acquisition date
40:48 Subsidiary with preferred shares outstanding
43:15 Step 2 Calculating acquisition differential and goodwill
53:58 Step 3 Consolidated SFP on Acquisition Date
Повторяем попытку...
Доступные форматы для скачивания:
Скачать видео
-
Информация по загрузке: