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equity arising

Polish translation: kapitał powstały

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:equity arising
Polish translation:kapitał powstały
Entered by: Grzegorz Mysiński
Options:
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08:01 Apr 7, 2007
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.
Grzegorz Mysiński
Poland
Local time: 10:31
kapitał powstały
Explanation:
chyba tak... chodzi np. o wartość firmy (goodwill) powstałą z chwilą fuzji/przejęcia
Selected response from:

Adam Lankamer
Luxembourg
Local time: 10:31
Grading comment
Dziękuję.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4kapitał powstały
Adam Lankamer


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
kapitał powstały


Explanation:
chyba tak... chodzi np. o wartość firmy (goodwill) powstałą z chwilą fuzji/przejęcia

Adam Lankamer
Luxembourg
Local time: 10:31
Specializes in field
Native speaker of: Native in PolishPolish
PRO pts in category: 3826
Grading comment
Dziękuję.
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