12-13-2009, 04:07 AM
alsalam 3likom ,
Mr Mohammad , i reversed to the IFRS3 and i found somthing in this reporting standard which telling me that A business combination may involve more than one exchange transaction, for example when it occurs in stages by successive share purchases. If so, <font color="red">each exchange transaction shall be treated separately by the acquirer, using the cost of the transaction and fair value information at the date of each exchange transaction, to determine the amount of any goodwill </font id="red"> <font color="red">associated with that transaction</font id="red">. This results in a step-by-step comparison of the cost of the individual investments with the acquirerâs interest in the fair values of the acquireeâs identifiable assets, liabilities and contingent liabilities at each step.
So if you can help me by telling me from wher did you bring that information ill be appreciate.
Mr Mohammad , i reversed to the IFRS3 and i found somthing in this reporting standard which telling me that A business combination may involve more than one exchange transaction, for example when it occurs in stages by successive share purchases. If so, <font color="red">each exchange transaction shall be treated separately by the acquirer, using the cost of the transaction and fair value information at the date of each exchange transaction, to determine the amount of any goodwill </font id="red"> <font color="red">associated with that transaction</font id="red">. This results in a step-by-step comparison of the cost of the individual investments with the acquirerâs interest in the fair values of the acquireeâs identifiable assets, liabilities and contingent liabilities at each step.
So if you can help me by telling me from wher did you bring that information ill be appreciate.
