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    Chapter 3 Separate and Consolidated FS - Subsequent To Date of Acquisition

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    eia
    This document discusses three methods of accounting for business combinations: 1) The cost method records the acquisition at the purchase price. 2) The equity method values the investment based on the investor's share of the net assets of the investee. It has both a simple and sophisticated approach. 3) The fair value option allows electing the fair value measurement attribute for applicable financial assets and liabilities.

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    Chapter 3 Separate and Consolidated FS - Subsequent To Date of Acquisition

    Uploaded by

    eia
    19 views44 pages
    This document discusses three methods of accounting for business combinations: 1) The cost method records the acquisition at the purchase price. 2) The equity method values the investment based on the investor's share of the net assets of the investee. It has both a simple and sophisticated approach. 3) The fair value option allows electing the fair value measurement attribute for applicable financial assets and liabilities.

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    Separate and Consolidated FS - Subsequent to Date of Acquisition

    Original Title

    Chapter 3 Separate and Consolidated FS - Subsequent to Date of Acquisition

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    This document discusses three methods of accounting for business combinations: 1) The cost method records the acquisition at the purchase price. 2) The equity method values the investment based on the investor's share of the net assets of the investee. It has both a simple and sophisticated approach. 3) The fair value option allows electing the fair value measurement attribute for applicable financial assets and liabilities.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    19 views44 pages

    Chapter 3 Separate and Consolidated FS - Subsequent To Date of Acquisition

    Uploaded by

    eia
    This document discusses three methods of accounting for business combinations: 1) The cost method records the acquisition at the purchase price. 2) The equity method values the investment based on the investor's share of the net assets of the investee. It has both a simple and sophisticated approach. 3) The fair value option allows electing the fair value measurement attribute for applicable financial assets and liabilities.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 44

    Methods of Accounting in recoding

    Business Combination:
    ever

    1. Cost Method
    2. Equity Method
    - Simple
    - Sophisticated
    3. Fair Value Option
    Additional
    Reading
    reference

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