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Division THE ACQUISITION METHODF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 4Division 4
  2. 5Applying the acquisition method requires:
  3. Identifying the acquirer
  4. Determining the acquisition date
  5. Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree
  6. Recognising and measuring goodwill or a gain from a bargain purchase
  7. Additional guidance for applying the acquisition method to particular types of business combinations
  8. Measurement period
  9. Determining what is part of the business combination transaction

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 13 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)