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English to Polish translations [PRO] Bus/Financial - Finance (general) / accounting policies
English term or phrase:equity arising
Wzięte z opis podstawowych metod rachunkowości:
''A business combination involving entities or businesses under common control is a business combination in which all of the combining entities or businesses are ultimately controlled by the same party or parties both before and after the business combination, and that control is not transitory. Such a business combination is outside the scope of IFRS 3 and the provisions of IFRS 3 do not apply. Instead, the assets and liabilities of the acquired subsidiaries are recorded in Group financial statements at their existing carrying amounts and any **equity arising** from the date initially acquired by the ultimate common controlling party until the date of transfer to a member of the Group are recognised in equity.