By Floyd A Beams; et al
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Under current IASB rules, goodwill and other intangible assets having indeterminate lives are no longer amortized but are tested for value impairment. Impairment tests are conducted annually, or more frequently if circumstances indicate a possible impairment. Firms may not reverse previously-recognized impairment losses for goodwill. S. and Canadian GAAP. Although accounting organizations from all over the world are members, the IASB does not have the authority to require compliance. However, this situation is changing rapidly.
6. quired company, a description of the acquired company, the acquisition date, the portion of the acquired company’s voting stock acquired, the acquirer’s reasons for the acquisition and the manner the acquirer obtained control of the acquiree; Information about goodwill or a gain from a bargain purchase that results from the business combination; Nature, terms and fair value of consideration transferred in a business combination; Details about specific assets acquired, liabilities assumed and any noncontrolling interest recognized in connection with the business combination; Reduction in acquirer’s pre-existing deferred tax asset valuation allowance due to the business combination; Information about transactions with the acquiree accounted for separately from the business combination; 15 16 CHAPTER 1 7.
A corporation becomes a subsidiary when another corporation acquires a majority (more than 50 percent) of its outstanding voting stock. Thus, one corporation need not acquire all of the stock of another corporation to consummate a business combination. In business combinations in which less than 100 percent of the voting stock of other combining companies is acquired, the combining companies necessarily retain separate legal identities and separate accounting records even though they have become one entity for financial reporting purposes.
Advanced accounting by Floyd A Beams; et al