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Chapter 12: Business combinations

Accounts and Audit of Limited Liability Partnerships

Author:
Steve Collings
Publisher:
Bloomsbury Professional
Edition:
7th edition
Publication Date:
May 2022
Law Stated At:
1 January 2022
1 Introduction 2 General accounting principles for business combinations 3 Principles in applying the purchase method 4 Determining the date of acquisition 5 Purchase consideration 6 Determining the fair value of assets and liabilities 7 Acquisition of business assets and liabilities 8 Goodwill 9 Impairment of goodwill 10 Application of merger accounting 11 Conditions permitting merger accounting 12 The accounting consequences of a merger ...

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