Résultats

127 résultats trouvés pour « Business combinations »

The Consolidated Financial Statements at 31 December 2017

with the exception of assets acquired and liabilities assumed through business combinations... or liability in a transaction which is not a business combination and does not affect the accounting profit... 1 3 10 Business combinations In application of IFRS 3 business combinations arising since 1st January 2010 are measured and recognised under the following principles.

Consolidated financial statements at December 31, 2010

-revised IAS 27, "Consolidated and Separate Financial Statements", and revised IFRS 3, "Business combinations", applicable to operations and transactions taking place on or after January 1, 2010... -the initial recognition of an asset or liability in a transaction which is not a business combination and does not affect the accounting profit or taxable profit (tax loss) at the transaction date.

Res 2016 - Consolidated Statements EN

with the exception of assets acquired and liabilities assumed through business combinations... or liability in a transaction which is not a business combination and does not affect the accounting profit... 1 3 10 Business combinations In application of IFRS 3 business combinations arising since 1 January 2010 are measured and recognised under the following principles.

Consolidated financial statements at December 31, 2012

with the exception of certain assets acquired and liabilities assumed through business combinations... or liability in a transaction which is not a business combination and does not affect the accounting profit... 1 3 11 Goodwill and other intangible assets 1 3 11 1 Goodwill 1 3 11 1 1 Determination of goodwill Goodwill corresponds to the difference between the cost of a business combination and the Group' s share in the fair value of the identifiable assets acquired and liabilities assumed from the company acquired on the date control is transferred.

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