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Chapter 2 Business Combinations Part 2
Chapter 2 Business Combinations Part 2
Chapter 2 Business Combinations Part 2
COMBINATIONS
(Advanced Accounting 2)
LECTURE AID
2020
Learning Objectives
• Account for business combinations (a) accomplished
through share-for-share exchanges, (b) achieved in stages,
and (c) achieved without transfer of consideration.
• Explain the “measurement period” in relation to business
combinations.
• Distinguish what is part of a business combination and
what is part of a “separate transaction.”
• Account for settlement of pre-existing relationship
between an acquirer and an acquiree.
ACCOUNTING FOR BUSINESS
COMBINATIONS (Advanced
Accounting 2) - (by: MILLAN)
Share-for-share exchanges