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Скачать с ютуб Business Combinations | Goodwill Impairment | IFRS 10 | IFRS 3 | Consolidated Financial Statements в хорошем качестве

Business Combinations | Goodwill Impairment | IFRS 10 | IFRS 3 | Consolidated Financial Statements 5 лет назад


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Business Combinations | Goodwill Impairment | IFRS 10 | IFRS 3 | Consolidated Financial Statements

Updated video:    • International Accounting Course   ✅For more visit: www.farhatlectures.com #CPAEXAM #ACCA #accountingstudent IFRS 3 Business Combinations outlines the accounting when an acquirer obtains control of a business (e.g. an acquisition or merger). Such business combinations are accounted for using the 'acquisition method', which generally requires assets acquired and liabilities assumed to be measured at their fair values at the acquisition date. IFRS 10 Consolidated Financial Statements outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee. My website: https://farhatlectures.com/ Facebook page:   / accountinglectures   LinkedIn: https://goo.gl/Pp2ter Twitter:   / farhatlectures   Email Contact: [email protected]

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