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加拿大UQAM大学论文代写:股权收益

在收购公司-Expander Plc和被收购Target的情况下,考虑的性质以及它如何影响商誉的计算。对价的性质将对商誉产生影响(ACCA,2016)。就购买代价而言,可以说代价是收购方先前就其所获得的业务持有的利益的公允价值。就Expander和Target而言,代价性质必须根据Expander Plc就目标公司之前的任何利益计算。 “国际财务报告准则第3号(修订本)中的一些最重大变化与购买代价有关,现在购买代价包括收购方先前在收购业务中持有的所有利益的公允价值。这包括在联营公司或合资企业中的任何权益或被收购企业的其他股权“(ACCA,2016,第1段)。

加拿大UQAM大学论文代写:股权收益
代价包括基于其他股权的任何联营或合营权益。当评估任何此类以前的股权时,如果确实确定了股权,则理解为放弃以获取该实体并在出售时记录损益。因此,在收购时,如果收购方之前对实体有一定的兴趣,那么现有的股权也会重新计量(Hellman et al。,2016)。此项计量乃按公平值进行,以确保收益表的变动已全数记录。以前的录音收益是在上下文中评估的。如果重新评估完成,会发生什么情况会导致收益或损失。当股份的价值增加时,收益将被确认。如果收购方对公司的利息相对于公司的公允价值有较高的账面价值,则将确认损失。这些损失和收益中的每一项都将在综合损益表中确认。更多情况下,损失情况不会发生。但是,这种形式的或有对价必须以不同的方式进行评估(Sacui,2016)。即使在收购时不需要支付相关的或有对价,仍然有必要承认对价。债务或然代价将不得不以商誉作为负债予以确认。

加拿大UQAM大学论文代写:股权收益

Nature of Consideration and how it affects calculation of goodwill in the case of acquiring company -Expander Plc and company being acquired Target is presented here. The nature of consideration will have an impact on goodwill (ACCA, 2016). In terms of purchase consideration, it can be said that consideration is the fair value of interests which the acquirer would have held previously with respect to the business that they have acquired. In the case of Expander and Target, the nature of consideration will have to be calculated with respect to any previous interest that Expander Plc would have had with respect to Target. “Some of the most significant changes in IFRS 3 (Revised) are in relation to the purchase consideration, which now includes the fair value of all interests that the acquirer may have held previously in the acquired business. This includes any interest in an associate or joint venture or other equity interests of the acquired business” (ACCA, 2016, para. 1).

加拿大UQAM大学论文代写:股权收益
Consideration will include any interest in associate or joint venture based on other equity interests as well. When assessing any such previous stake, if a stake is indeed identified then, it is understood as being given up in order to acquire the entity and have a gain or loss recorded at the time of disposal. At the time of acquisition, therefore, if the acquirer has some interest in the entity prior, then the existing stake is also re-measured (Hellman et al., 2016). Such a measurement is carried out at fair value in order to ensure that movements to income statement are recorded in full. Gains in previous recordings are assessed in context. What happens when such a reassessment is done is that a gain or a loss would be recognized. A gain will be recognized when the value of the stake increases. A loss would be recognized if the interest that the acquirer has with respect to the company has a higher book value in comparison to the fair value of the business. Each of these loss and gain will be recognized in the comprehensive income statement. More often the loss situation would not occur. However, this form of contingent consideration will have to be assessed differently (Sacui, 2016). Even if the contingent consideration in question need not be paid out at the time of acquisition, it is still necessary to recognize the consideration. Debt contingent consideration will have to be recognized against goodwill, as a liability.