Merger accounting: Difference between revisions
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imported>Doug Williamson (Link with MCT page.) |
imported>Doug Williamson (Update for FRS 102) |
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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. | ||
Relevant accounting standards include IFRS 3 and Section 9 and Section 19 of FRS 102. | |||
== See also == | == See also == | ||
* [[Acquisition accounting]] | * [[Acquisition accounting]] | ||
* [[IFRS 3]] | * [[IFRS 3]] | ||
* [[FRS 102]] | |||
* [[Merger]] | * [[Merger]] | ||
* [[Merger reserve]] | * [[Merger reserve]] | ||
* [[MCT]] | * [[MCT]] | ||
Revision as of 11:12, 6 November 2015
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.
Relevant accounting standards include IFRS 3 and Section 9 and Section 19 of FRS 102.
