GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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08:26 Mar 26, 2003 |
German to English translations [PRO] Bus/Financial - Accounting / Geschäftsbericht | |||||||
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| Selected response from: Ralf Lemster Germany Local time: 22:47 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +2 | consolidated at fair value [in line with the participating interest] |
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consolidated at fair value [in line with the participating interest] Explanation: Hier ist der Passus aus IAS22: Allowed Alternative Treatment 34. The identifiable assets and liabilities recognised under paragraph 26 should be measured at their fair values as at the date of acquisition. Any goodwill or negative goodwill should be accounted for under this Standard. Any minority interest should be stated at the minority’s proportion of the fair values of the identifiable assets and liabilities recognised under paragraph 26. 35. Under this approach, the net identifiable assets over which the acquirer has obtained control are stated at their fair values, regardless of whether the acquirer has acquired all or only some of the capital of the other enterprise or has acquired the assets directly. Consequently, any minority interest is stated at the minority’s proportion of the fair values of the net identifiable assets of the subsidiary. HTH - Gruß Ralf |
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Grading comment
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