Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

1 result

  1. BUSINESS AND COMPETITION|accounting

    #644669

    IATE #3520220
    éadáil droim ar ais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    umgekehrter Unternehmenserwerb
    de
    Definition Transaktion, bei der der Erwerber das Unternehmen ist, dessen Eigenkapitalanteile erworben wurden und das emittierende Unternehmen das erworbene Unternehmen ist Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Verordnung (EG) Nr. 495/2009 (IFRS 3), vgl. IFRS 3.B16 und IFRS 3.B19, CELEX:32009R0495/DE"
    reverse acquisition
    en
    Definition acquisition when an enterprise obtains ownership of the shares of another enterprise but as part of the exchange transaction issues enough voting shares, as consideration, such that control of the combined enterprise passes to the owners of the enterprise whose shares have been acquired Reference "IFRS 3 - Reverse acquisitions explained | Grant Thornton insights"