In January 2008 the IASB issued a revised Ifrs 3 and a revised Ias 27. The two standards are part of a joint effort by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) to improve financial reporting while promoting the international convergence of accounting standards regarding business combinations. With the issue of Revised Ifrs 3, the Board establishes principles and requirements for recognising and measuring the goodwill acquired in a business combination or a gain from a bargain purchase, also in a business combination achieved in stages, and modifies the recognition and measure for non-controlling interests in the acquiree. The measurement attributed to non-controlling interests moves consolidated financial statements to an entity oriented conception. The amendments to IAS 27 include new requirements for the accounting for changes in the relative proportion of the controlling and non-controlling (minority) interests in a subsidiary. Until IAS 27 was amended, IFRSs did not address the accounting for any of these transactions, so methods of accounting applied derive from group theories like parent company theory or entity theory.
L'avviamento, interessi non di controllo e buyout minorities nel bilancio consolidato alla luce dei nuovi principi contabili internazionali
SOTTI, FRANCESCO
2009-01-01
Abstract
In January 2008 the IASB issued a revised Ifrs 3 and a revised Ias 27. The two standards are part of a joint effort by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) to improve financial reporting while promoting the international convergence of accounting standards regarding business combinations. With the issue of Revised Ifrs 3, the Board establishes principles and requirements for recognising and measuring the goodwill acquired in a business combination or a gain from a bargain purchase, also in a business combination achieved in stages, and modifies the recognition and measure for non-controlling interests in the acquiree. The measurement attributed to non-controlling interests moves consolidated financial statements to an entity oriented conception. The amendments to IAS 27 include new requirements for the accounting for changes in the relative proportion of the controlling and non-controlling (minority) interests in a subsidiary. Until IAS 27 was amended, IFRSs did not address the accounting for any of these transactions, so methods of accounting applied derive from group theories like parent company theory or entity theory.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
