Примери коришћења Business combination на Енглеском и њихови преводи на Српски
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For all business combinations.
(b) any costs which are directly attributable to the business combination.
Definition of Business Combination.
The business combination of taste and fashion.
Changes arising from new business combinations;
Requires that all business combinations be accounted for using the purchase method.
(e)increases resulting from business combinations;
Business combination can by effected in a variety of ways due to economic, tax or legal reasons.
Any costs directly attributable to the business combination are included.
A business combination may be structured in a variety of ways for legal, taxation, or other reasons.
Perhaps changing trousers might be a fairly decent business combination.
A business combination is the bringing together of separate entities or businesses into one reporting entity.
If the asset(or disposal group)is acquired as part of a business combination it is initially measured at fair value less costs to sell.
Common control means that all of the combining entities orbusinesses are ultimately controlled by the same party or parties both before and after the business combination, and that control is not transitory.
All pertinent facts andcircumstances surrounding a business combination shall be considered in assessing when the acquirer has obtained control.
If the business combination is effected through an exchange of voting ordinary equity instruments for cash or other assets, the entity giving up cash or other assets is likely to be the acquirer.
Hence, if the asset(or disposal group)is acquired as part of a business combination, it shall be measured at fair value less costs to sell.
If the business combination is effected through an exchange of equity shares with voting rights for cash or other assets, the company relinquishing cash or other assets is presumably the purchaser.
If a first-time adopter does not apply IFRS 3 retrospectively to a past business combination, this has the following consequences for that business combination.
A business combination involving entities or businesses under common control is a business combination in which all of the combining entities orbusinesses are ultimately controlled by the same party or parties both before and after the business combination, and that control is not transitory.
However, if a first-time adopter restates any business combination to comply with Section 19, it shall restate all later business combinations. .
An entity shall not recognise a contingent liability as a liability, except forcontingent liabilities of an acquiree in a business combination(see Section 19 Business Combinations and Goodwill).
C5 The exemption for past business combinations also applies to past acquisitions of investments in associates and of interests in joint ventures.
Also, the cancellation, replacement, or other modifications to share-based payment arrangements because of a business combination or other equity restructuring should be accounted for in accordance with Ind AS 102.
(e)Immediately after the business combination, the carrying amount in accordance with previous GAAP of assets acquired and liabilities assumed in that business combination shall be their deemed cost in accordance with IFRSs at that date.
Similarly, the cancellation, replacement or other modification of share-based payment arrangements because of a business combination or other equity restructurings hall be accounted for in accordance with this Standard.
However, if a first-time adopter restates any business combination to comply with IFRS 3, it shall restate all later business combinations and shall also apply IFRS 10 from that same date.
A fair value measurement assumes that a financial or non-financial liability oran entity's own equity instrument(eg equity interests issued as consideration in a business combination) is transferred to a market participant at the measurement date.
(i) to exclude in-process research and development acquired in that business combination(unless the related intangible asset would qualify for recognition in accordance with Ind AS 38 in the Balance Sheet of the acquiree);
After careful review of the terms of FCA's friendly proposal,the Board of Directors decided to study with interest the opportunity of such a business combination, comforting Groupe Renault's manufacturing footprint and creating additional value for the Alliance," Renault said in a statement.