BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting
- comhcheangal gnó Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- comhcheangal idir gnólachtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- business combination
- en
- Definition transaction or other event in which an acquirer obtains control of one or more businesses, bringing them together into a single reporting entity Reference "COM-EN and COM-Terminology Coordination, based on:- Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, consolidated version of 1.4.2021, International Financial Reporting Standard 3 Business combinations, Appendix A Defined terms- IFRS Foundation, Predecessor approach––pre-combination information (17.11.2021), Agenda ref. 23B, 2019, p. 14"
- Comment In comparison, International Accounting Standard 22, which was replaced by International Financial Reporting Standard 3, defined a business combination as follows: the bringing together of separate enterprises into one economic entity as a result of one enterprise uniting with or obtaining control over the net assets and operations of another enterprise.
- regroupement d’entreprises
- fr
- Definition transaction ou autre événement au cours duquel un acquéreur obtient le contrôle d’une ou plusieurs entreprises Reference "Règlement (CE) nº 1126/2008 de la Commission du 3 novembre 2008 portant adoption de certaines normes comptables internationales conformément au règlement (CE) nº 1606/2002 du Parlement européen et du Conseil, version consolidée du 1.1.2021, IFRS 3 Regroupements d'entreprises, Annexe A Définitions"