Abc Chapter 6 Accounting For Business Combinations by Millan 2020
Abc Chapter 6 Accounting For Business Combinations by Millan 2020
Abc Chapter 6 Accounting For Business Combinations by Millan 2020
Gcaptkr 2
Gilsihdoatko
Gilsihdoatko Bdlalgdah Wtatkjklts (^art 7)
>
( -
Okprkgdatdil ib BRA ) ( - ) ( - )
(5,;>>
Djpadrjklt hiss il eiiowdhh ) (=,;>>) (1>,>>>)
Gilsihdoatko pribdt =7=,;>> ?5,;>> =3>,>>>
]kqudrkjklt (o)0
Gilsihdoatko
AWWK_W
Dlvkstjklt dl sumsdodary (at gist) ‗ khdjdlatko -
Ittckr asskts (2>>,>>> + =7;,>>>)
I 37;,>>>
Eiiowdhh ‗ lkt (Wtkp 7) 5>,>>>
_I_AH AWWK_W 4>;,>>>
Gilsihdoatko
]kvkluks (7>>,>>> + 3>,>>>) 73>,>>>
Ipkratdle kxpklsks (2>,>>> + 7>,>>>) (4>,>>>)
Djpadrjklt hiss il eiiowdhh (1>,>>>)
^ribdt bir tck ykar =3>,>>>
=5>,>>
^ribdt attrdmutamhk ti iwlkrs ib tck parklt (Wtkp 5)
>
1>,>>
^ribdt attrdmutamhk ti LGD (Wtkp 5)
>
=3>,>>
^ribdt bir tck ykar
>
=. O
7. O
?. G
Wihutdil0
Iwlkrs
ib Lkt asskts
% parklt % LGD ib STP
Mkbirk tck 11=,;> 75,;> a
1;>,>>>
tralsagtdil 5;% > =;% >
1?=,;> ; 5,;>
Abtkr tck tralsagtdil
tralsagtdil 4;% > % > 1;>,>>>
(7>,>>>
Gcalek ‗ Dlg./ (Okgrkask) 7>,>>> ) -
a
_ck badr vahuk ib ^hastdg Gi.—s lkt asskts il @aluary 1, =>x1 ds gijputko as
bihhiws0
]ummkr ^hastdg, BR ib lkt
Gi. Dlg. Gilsihdoatko asskts
(a) (m) (g) (o) : (g) - (a)
Dlvkstjklt
sum. dl 11=,;>> - - -
Itckr asskts ;1?,;>> 132,>>> 5>4,;>> 14;,>>>
Eiiowdhh - - 1=,>>>
_I_AH AWWK_W 2=5,>>> 132,>>> 5=1,;>> 14;,>>>
;. M
Wihutdil0
_ck kltry dl ]ummkr—s skparatk miifs ds as bihhiws0
@al. Dlvkstjklt dl sumsdodary 1>>,>>
1,
Gasc dl malf > 1>>,>>
=>x=
ti rkgiro
rkgiro tck agqud
agqudsdt
sdtdil
dil ib ao
aoodt
odtdil
dilah
ah dlt
dltkrk
krkst
st dl >
^hastdg, Dlg.
2. A
Wihutdil0
_ck badr vahuk ib ^hastdg—s lkt dokltdbdamhk asskts ds gijputko as bihhiws0
]ummkr ^hastdg, BR ib lkt
Gi. Dlg. Gilsihdoatko asskts
(a) (m) (g) (o) : (g) - (a)
Dlvkstjklt dl
sum. 11=,;>> - - -
Itckr asskts ;1?,;>> 132,>>> 5>4,;>> 14;,>>>
Eiiowdhh - - 1=,>>>
Eiiowdhh >
Eadl il odspisah (squkkzk) 1=,>>>
=;,;>>
I]
Gilsdokratdil rkgkdvko 1=>,>>>
Dlvk
Dlvkst
stjk
jklt
lt rkta
rktadlk
dlko
o dl tc
tck
k bi
birj
rjkr
kr su
sumsd
msdod
odary
ary (at
(at ba
badr
dr
7>,>>>
vahuk)
LGD (garrydle ajiult - skk gilsihdoatko bdlalgdah statkjklts) 75,;>>
_itah 135,;>>
Hkss0 ^ha
Hkss0 ^hastd
stdg—s
g—s lkt dok
dokltd
ltdbda
bdamhk asskts (skk gijputatdi
mhk asskts gijputatdil
l
(1;>,>>>)
amivk)
Eiiowdhh (skk gilsihdoatko bdlalgdah statkjklts) (1=,>>>)
Eadl ir hiss il odspisah ib giltrihhdle dltkrkst =;,;>>
^]IMHKJ 70 KSK]GDWKW
1. Wihutdils0
Hkss0 ^arkl
arklt'
t's
s prip
pripir
irttdi
dila
lattk sc
scar
ark
k dl tck lklktt assk
assktts ib (1??,>>>
sumsdodary (₱14=,>>> agqudsdtdil-oatk badr vahuk x 5;%) )
Eiiowdhh attrdmutamhk ti iwlkrs ib parklt ‗ @al. 1, =>x1 5=,>>>
Hkss0 ^arklt—s scark dl eiiowdhh djpadrjklt (₱3,>>> x 5;%)
5;%) (2,>>>)
Eiiowdhh attrdmutamhk ttii iwlkrs ib parklt ‗ Okg. 71, =>x1 22,>>>
Lkt gilsihdoatdil
ao`ustjklts ( -
) ( - ) ( - )
=33,>>
^ribdts mkbirk BRA > 2>,>>> 7?3,>>>
( -
Okprkgdatdil ib BRA ) ( - ) ( - )
(2,>>>
Djpadrjklt hiss il eiiowdhh ) (=,>>>) (3,>>>)
Gilsihdoatko pribdt =3=,>>> ;3,>>> 7?>,>>>
]kqudrkjklt (o)0
Gilsihdoatko
AWWK_W
Dlvkstjklt dl sumsdodary (at gist) ‗ khdjdlatko -
Itckr asskts (5=>,>>> + =3=,>>>) 1,>>=,>>>
Eiiowdhh ‗ lkt (Wtkp 7) 33,>>>
_I_AH AWWK_W 1,>4>,>>>
Gilsihdoatko
]kvkluks (72>,>>> + 42,>>>) ?;2,>>>
Ipkratdle kxpklsks (5=,>>> + 72,>>>) (1>3,>>>)
(3,>>>
Djpadrjklt hiss il eiiowdhh (Wtkp 7)
)
^ribdt bir tck ykar 7?>,>>>
7=5,>>
^ribdt attrdmutamhk ti iwlkrs ib tck parklt (Wtkp 5)
>
17,>>
^ribdt attrdmutamhk ti LGD (Wtkp 5)
>
7?>,>>
^ribdt bir tck ykar
>
1. M
Wihutdil0
Aggiults rkgkdvamhk ib ^arklt ;=,>>>
Aggiults rkgkdvamhk ib Wumsdodary 73,>>>
Hkss0
kss0 Dltkr
krgi
gijp
jpal
alyy rrkg
kgkd
kdv
vam
amhhk/payam
ayamhhk ((sq
squ
ukk
kkz
zk) (1=,
=,>
>>>)
>>)
Gilsihdoatko aggiults rkgkdvamhk 53,>>>
=. O
7. O _ck rkgkd
rkgkdva
vamh
mhk
k brij
brij Ud
Udll
ll wdhh
wdhh mk khd
khdjd
jdla
latk
tko
o dl tc
tck
k gilsih
gilsihdo
doat
atdi
dil.
l. _ck
_ck
rkgkdvamhk brij Garr wdhh lit mk khdjdlatko (Garr ds lit a sumsdodary),
tcus, dt rkjadls. Erky rkpirts aggiults rkgkdvamhk brij abbdhdatks (Garr) ib
₱=>>,>>> dl dts gilsihdoatko mahalgk sckkt.
?. G
;. A _ck purg
purgcacas
sk my tc
tck
k jk
jkjjmkr
mkr ib a gi
gils
lsih
ihddoa
oatk
tko
o er
eriu
iup
p ib stig
stigf
f ib
alitckr jkjmkr ib tck gilsihdoatko eriup ds trkatko as a trkasury stigf
tralsagtdil. _cds bihhiws tck tckiry ib gilsihdoatko bdlalgdah statkjklts
prkskltdle
prksk ltdle ilk kgili
kgilijdg
jdg kltdty. (Tiu gallit jafk jilky skhhdle stigf
ti yiurskhb.)
2. O
5. O
3. A
Wihutdil0
Iwlkrs
ib Lkt asskts
% parklt % LGD ib STP
Mkbirk tck 14=,>> ?3,>> =?>,>>>
a
tralsagtdil 3>% > =>% >
=12,>> =?,>>
Abtkr tck tralsagtdil
tralsagtdil 4>% > 1>% > =?>,>>>
(=?,>>>
Gcalek ‗ Dlg./ (Okgrkask) =?,>>> ) -
a
_ck badr vahuk ib ]iulo Gi.—s lkt asskts il @aluary 1, =>x1 ds gijputko as
bihhiws0
1>
Gilsihdoatk BR ib lkt
Imhi
Imhile
le Gi
Gi.. ]iul
]iulo,
o, Dl
Dlg.
g.
o asskts
(a) (m) (g) (o) : (g) - (a)
Dlvkstjklt dl
s
Iutc
mk
. r asskts 1
33
=>
7,,>
=>
>>
> =45,2>>- 1,17;,=>>- 71=,>>>-
Eiiowdhh - - 5,=>> -
_I_AH AWWK_W 1,>>7,=>> =45,2>> 1,1?=,?>> 71=,>>>
Aggiults payamhk 15;,=>> 5=,>>> =?5,=>> 5=,>>>
LK_ AWWK_W 3=3,>>> ==;,2>> 34;,=>> =?>,>>>
4. G
Wihutdil0
_ck kltry dl Imhile—s skparatk miifs ds as bihhiws0
@al. Dlvkstjklt dl sumsdodary 1>>,>>
1,
Gasc dl malf > 1>>,>>
=>x=
ti rkgiro
rkgiro tck agqud
agqudsdt
sdtdil
dil ib ao
aoodt
odtdil
dilah
ah dlt
dltkrk
krkst
st dl >
]iulo, Dlg.
1>. M
Wihutdil0
_ck badr vahuk ib ]iulo—s lkt dokltdbdamhk asskts ds gijputko as bihhiws0
11
Gilsihdoatk BR ib lkt
Imhi
Imhile
le Gi
Gi.. ]iul
]iulo,
o, Dl
Dlg.
g.
o asskts
(a) (m) (g) (o) : (g) - (a)
Dlvkstjklt dl
sum. 13>,>>> - - -
Itckr asskts 3=7,=>> =45,2>> 1,17;,=>> 71=,>>>
Eiiowdhh - - 5,=>> -
_I_AH AWWK_W 1,>>7,=>> =45,2>> 1,1?=,?>> 71=,>>>
I]
Gilsdokratdil rkgkdvko 1=>,>>>
Dlvk
Dlvkst
stjk
jklt
lt rkta
rktadlk
dlko
o dl tc
tck
k bi
birj
rjkr
kr su
sumsd
msdod
odary
ary (at
(at ba
badr
dr
?>,>>>
vahuk)
LGD (garrydle ajiult - skk gilsihdoatko bdlalgdah statkjklts) ?3,>>>
_itah =>3,>>>
Hkss0 ]iu
Hkss0 ]iulo—
lo—s
s lkt dok
dokltd
ltdbda
bdamhk asskts (skk gijputatdi
mhk asskts gijputatdil
l
(=?>,>>>)
amivk)
Eiiowdhh (skk gilsihdoatko bdlalgdah statkjklts) (5,=>>)
Eadl ir hiss il odspisah ib giltrihhdle dltkrkst (74,=>>)
1=
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lOMoARcPSD|8078292
17
Downloaded by Nayoung Lee ([email protected])