| method | Purchase method | Pooling of interests(***) | Acquisition |
| Historically used | Yes | Yes | |
| Required under US.GAAP and IFRS over the last few years? | (Eliminated) | Required | |
| assets and liabilities of the purchased firm | included on the balance sheet of the acquiring firm | included on the balance sheet of the acquiring firm | |
| adjustment of balance sheet asset and liability values to their fair values? | No | Yes. Fair value at the time of the purchase. | |
| goodwill | No(*) | Yes | |
| assets and liabilities of the purchased firm are included on the B/S of the acquiring firm? | Yes | Yes | |
| assets and liabilities - fair value adjustment? | No (Historical BV) | Yes (**) | |
| Operating results for prior periods | Restated as though the two firms were always combined. | ||
| Ownership interests and former accounting bases | maintained |
(*) The purchase price is not reflected on the balance sheet of the acquiring firm.
(**) fair value at the time of the purchase
(***) AKA uniting-of-interests method under IFRS
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