hatoneentity,theacquirer,obtainscontrolofoneormoreotherbusinesses,theacquiree.Ifanentityobtainscontrolofoneormoreotherentitiesthatarenotbusinesses,bination.assetsthatdoesnotconstituteabusiness,itshallallocatethecostofthegroupbetweentheindividualidentifiableassetsandliabilitiesinthegroupbasedontheirrelativefairvaluesattheacquisitiondate.binationmaybestructuredinavarietyofwaysforlegal,taxationorotherreasons.Itmayinvolvethepurchasebyanentityoftheequityofanotherentity,assetsofanotherentity,theassumptionoftheliabilitiesofanotherentity,assetsofanotherentitythattogetherformoneormorebusinesses.Itmaybeeffectedbytheissueofequityinstruments,thetransferofcash,cashequivalentsorotherassets,binationthereof.biningentitiesorbetweenoneentityandtheshareholdersofanotherentity.assetstransferred,biningentities.
全文预览
