#2981468
AN MODH ÉADÁLA
THE ACQUISITION METHOD
Scag na torthaí
Bailiúcháin
10 dtoradh i ndoiciméad amháin
#2981469
Coinneoidh eintiteas cuntas ar gach comhcheangal gnó tríd an modh éadála a chur i bhfeidhm.
An entity shall account for each business combination by applying the acquisition method.
#2981470
5 Éilítear na nithe seo a leanas agus an modh éadála á chur i bhfeidhm:
5 Applying the acquisition method requires:
#2981603
Treoraíocht bhreise maidir leis an modh éadála a chur i bhfeidhm maidir le cineálacha áirithe comhcheangail gnó
Additional guidance for applying the acquisition method to particular types of business combinations
#2981615
Tá feidhm, maidir leis na comhcheangail sin, ag an modh éadála chun cuntas a choinneáil ar chomhcheangal gnó.
The acquisition method of accounting for a business combination applies to those combinations.
#2981653
Is iad seo a leanas samplaí d’idirbhearta ar leithligh nach bhfuil le cur san áireamh agus an modh éadála á chur i bhfeidhm:
The following are examples of separate transactions that are not to be included in applying the acquisition method:
#2981998
Breithnithe speisialta a bhaineann leis an modh éadála a chur i bhfeidhm maidir le comhcheangail d’eintitis fhrithpháirteacha (mír 33 a chur i bhfeidhm)
Special considerations in applying the acquisition method to combinations of mutual entities (application of paragraph 33)
#2982001
Ina theannta sin, déanfaidh an faighteoir i gcomhcheangal eintiteas frithpháirteach glansócmhainní an fhaighteáin a aithint ina ráiteas maidir le staid airgeadais mar shócmhainní a chuireann go díreach le caipiteal nó cothromas, ní mar shócmhainní a chuireann le tuilleamh coimeádta, nós atá comhsheasmhach leis an mbealach ina gcuireann cineálacha eile eintiteas an modh éadála i bhfeidhm.
In addition, the acquirer in a combination of mutual entities shall recognise the acquiree’s net assets as a direct addition to capital or equity in its statement of financial position, not as an addition to retained earnings, which is consistent with the way in which other types of entities apply the acquisition method.
#2986564
mura gnólacht í an institiúid infheistiúcháin (mar a shainmhínítear in IFRS 3), déanfaidh sé na sócmhainní, na dliteanais agus na leasanna neamh-urlámhais san institiúid infheistiúcháin sin nach raibh comhdhlúite roimhe sin a thomhas amhail agus dá mbeadh an institiúid infheistiúcháin sin comhdhlúite (agus an modh éadála mar a thuairiscítear in IFRS 3 á chur i bhfeidhm aige ach gan aon cháilmheas a aithint le haghaidh na hinstitiúide infheistiúcháin) ón dáta a fuair an t-infheisteoir rialú ar an institiúid infheistiúcháin sin ar bhonn cheanglais an IFRS seo.
if the investee is not a business (as defined in IFRS 3), measure the assets, liabilities and non-controlling interests in that previously unconsolidated investee as if that investee had been consolidated (applying the acquisition method as described in IFRS 3 but without recognising any goodwill for the investee) from the date when the investor obtained control of that investee on the basis of the requirements of this IFRS.
#2986568
mura gnólacht í an institiúid infheistiúcháin, cuirfidh sé an modh éadála a thuairiscítear in IFRS 3 i bhfeidhm ach gan aon cháilmheas a aithint le haghaidh na hinstitiúide infheistiúcháin ón dáta éadála measta.
if the investee is not a business, apply the acquisition method as described in IFRS 3 but without recognising any goodwill for the investee as of the deemed acquisition date.