МСФО: слияния и поглощения иностранными предприятиями-инвесторами в белорусском рынке – сопровождение сделок аудиторскими компаниями

Abstract

According to item 4 International Financial Reporting Standard (IFRS) 3 “Business Combinations” an entity-investor shall account for each business combination by applying the acquisition method. Applying the acquisition method requires identifying the acquirer; determining the acquisition date; recognising and measuring the identifiable assets acquired, the liabilities assumed and any noncontrolling interest in the acquiree; and recognising and measuring goodwill or a gain from a bargain purchase. In article the author in details consider the issue on support of transactions by audit firms in mergers and acquisitions (M & A).