Business combinations and goodwill (Section 19)

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Business combinations and goodwill (Section 19) by Mind Map: Business combinations and goodwill (Section 19)

1. Recognition and measurement

1.1. Understanding what a business combination is

1.2. Purchase method

1.2.1. Identifying the acquirer

1.2.2. Determining the acquisition date

1.2.3. Determining the cost of a business combination

1.2.4. Identifying net assets acquired

1.2.5. ‘Initial accounting’ estimates of assets and liabilities

1.2.6. Non-controlling interest

1.2.7. Goodwill

1.2.8. Negative goodwill

1.3. Group reconstructions

1.3.1. Conditions

1.3.2. Merger accounting under company law

1.3.3. Merger accounting method

1.3.4. Issue of shares as consideration – interaction with company law

2. Presentation and disclosure

2.1. Disclosures on business combinations and group reconstructions

2.2. Disclosures on group reconstructions

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Current issues

4.1.1. Transition

4.2. Further resources

4.2.1. Disclosure checklist