Résumé ou Introduction
In principle, the acquiring company has to publish various information about the business combinations transacted in a reporting period in its group accounts. This is true both for those business combinations which took place during the reporting period and for those post-balance sheet business combinations which took place before release for publication of the financial statements.
The information provided in the context of the report are meant to enable the reader of the year-end accounts to judge the type and the financial effects of the business combinations.
Information deemed necessary to disclose includes in particular profits, losses and error corrections of business combinations, as well as changes in derivative goodwill.
- Citation du texte
- Holger Bittrich (Auteur), 2009, Duty to report in accordance with IFRS 3, Munich, GRIN Verlag, https://www.grin.com/document/121000
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