basis difference

09:14 Mar 25, 2018
This question was closed without grading. Reason: Other

English to Dutch translations [PRO]
Bus/Financial - Accounting / IFRS equity method
English term or phrase: basis difference
Weet iemand wat hiervoor de Nederlandse term is? Het is een maatstaf voor de administratieve waardering van een deelneming, een belang van betekenis, in de geconsolideerde jaarrekening, volgens de door IFRS voorgeschreven equity-methode.

The difference between the cost of our investment and our proportionate share of the carrying value of the investee’s underlying net assets as of the acquisition date is the basis difference. The basis difference is allocated to the identifiable assets and liabilities based on their fair value as of the acquisition date...

Elke hulp is welkom.
Michel Asselbergs
Local time: 20:55


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