identify the business acquition related activities, ability ,able to variable
what type of consideration share-based payment , contigent payment , L
what type of net asset provision, contingent payment, share based L how to account goodwill goodwill - full goodwill , proportationate Identifyig acquirer big, dominant, decisiding L acquition in stages additional-whether p/l or reserve L deciding functional foreign currency & pre checking translation of individual & , change functional currency transaction with subsidairy how to decide disposal consideration cost of asset identifying exclusively bought for disposal impact on p/l & balancesheet cashflow how to decide associates consideration of asscciates cost of asset transaction with associates Disposal of associates identify the joint venture separation joint venture & joint control preparation of joint venture e functional currency