Merger accounting - Revision history

imported>Doug Williamson: Add links.

2023-02-14T13:35:16Z

Add links.

← Older revision		Revision as of 13:35, 14 February 2023
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	* [[Accounting]]		* [[Accounting]]
	* [[Acquisition accounting]]		* [[Acquisition accounting]]
			* [[Consolidation]]
			* [[Goodwill]]
			* [[Goodwill on consolidation]]
	* [[IFRS 3]]		* [[IFRS 3]]
	* [[FRS 102]]		* [[FRS 102]]
	* [[Merger]]		* [[Merger]]
	* [[Merger reserve]]		* [[Merger reserve]]
			* [[Reserves]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2023-02-14T10:16:20Z

Expand definition - source - linked pages.

← Older revision		Revision as of 10:16, 14 February 2023
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	The difference that arises on consolidation does not represent goodwill, but is instead added to (or deducted from) reserves.		The difference that arises on consolidation does not represent goodwill, but is instead added to (or deducted from) reserves.

			The difference in reserves is generally reported separately and labelled "merger reserve".

2022-07-06T23:54:12Z

Add link.

2019-02-09T20:22:32Z

Remove surplus link.

← Older revision		Revision as of 20:22, 9 February 2019
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	* [[Merger]]		* [[Merger]]
	* [[Merger reserve]]		* [[Merger reserve]]
	* [[MCT]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2018-02-28T11:02:19Z

Categorise.

← Older revision		Revision as of 11:02, 28 February 2018
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	* [[Merger reserve]]		* [[Merger reserve]]
	* [[MCT]]		* [[MCT]]

			[[Category:Accounting,_tax_and_regulation]]

2015-11-06T11:27:57Z

Layout.

← Older revision		Revision as of 11:27, 6 November 2015
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	Relevant accounting standards include IFRS 3 and Section 9 and Section 19 of FRS 102.		Relevant accounting standards include IFRS 3, and Section 9 and Section 19 of FRS 102.

2015-11-06T11:12:54Z

Update for FRS 102

← Older revision		Revision as of 11:12, 6 November 2015
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	The difference that arises on consolidation does not represent goodwill, but is instead added to (or deducted from) reserves.		The difference that arises on consolidation does not represent goodwill, but is instead added to (or deducted from) reserves.

	~~Merger accounting is not allowed under the relevant international accounting standard IFRS 3 'Business combinations'.~~

	~~Under UK domestic [[GAAP]] merger~~ accounting ~~is required - but under strictly limited circumstances - under~~ FRS ~~6 'Acquisitions and Mergers'~~.		Relevant accounting standards include IFRS 3 and Section 9 and Section 19 of FRS 102.


	== See also ==		== See also ==
	* [[Acquisition accounting]]		* [[Acquisition accounting]]
	* [[FRS 6]]
	* [[IFRS 3]]		* [[IFRS 3]]
			* [[FRS 102]]
	* [[Merger]]		* [[Merger]]
	* [[Merger reserve]]		* [[Merger reserve]]
	* [[MCT]]		* [[MCT]]

2014-11-22T16:26:17Z

Link with MCT page.

2014-07-22T13:25:30Z

Link with GAAP page.

← Older revision		Revision as of 13:25, 22 July 2014
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	Merger accounting is not allowed under the relevant international accounting standard IFRS 3 'Business combinations'.		Merger accounting is not allowed under the relevant international accounting standard IFRS 3 'Business combinations'.

	Under UK domestic GAAP merger accounting is required - but under strictly limited circumstances - under FRS 6 'Acquisitions and Mergers'.		Under UK domestic [[GAAP]] merger accounting is required - but under strictly limited circumstances - under FRS 6 'Acquisitions and Mergers'.

2013-08-22T09:11:02Z

Spacing 22/8/13

← Older revision		Revision as of 09:11, 22 August 2013
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	Merger accounting regards two or more parties as combining their interests on an equal footing.		Merger accounting regards two or more parties as combining their interests on an equal footing.

	The difference that arises on consolidation does not represent goodwill, but is instead added to (or deducted from) reserves.		The difference that arises on consolidation does not represent goodwill, but is instead added to (or deducted from) reserves.

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	Under UK domestic GAAP merger accounting is required - but under strictly limited circumstances - under FRS 6 'Acquisitions and Mergers'.		Under UK domestic GAAP merger accounting is required - but under strictly limited circumstances - under FRS 6 'Acquisitions and Mergers'.


	== See also ==		== See also ==
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	* [[Merger]]		* [[Merger]]
	* [[Merger reserve]]		* [[Merger reserve]]