Merger accounting and Negotiable instrument: Difference between pages

Revision as of 15:57, 28 March 2013

A promise to pay money which is freely transferable without formality from one person to another.

So a negotiable instrument can be transfered simply by endorsement or by delivery (depending what type of negotiable instrument it is).

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-Merger accounting regards two or more parties as combining their interests on an equal footing.
+A promise to pay money which is freely transferable without formality from one person to another.
-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'.
+So a negotiable instrument can be transfered simply by endorsement or by delivery (depending what type of negotiable instrument it is).
 == See also ==
-* [[Acquisition accounting]]
+* [[Aval]]
-* [[FRS  6]]
+* [[Bearer instrument]]
-* [[IFRS  3]]
+* [[Bill of exchange]]
-* [[Merger]]
+* [[Blank endorsement]]
-* [[Merger reserve]]
+* [[Dishonour]]
+* [[Endorsement]]
+* [[Forfaiting]]
+* [[Holder in due course]]
+* [[Presentment]]
+* [[Promissory note]]
+* [[Special endorsement]