Home  Journals  International Accounting  10(160) - 2011 March

Pressing questions of association of business in the conditions of acceptance in the Russian federation of the law «About the consolidated financial reporting»

Available online: 10 March 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

In this article the basic rules and regulations for business combinations contained in the international standard IFRS 3 "Business Combinations". The main definitions are considered standard in terms of the new purchase method, which involves the identification of the buyer to determine the date of acquisition, the recognition of non-controlling interest and the measurement of goodwill or income from the transaction.

Keywords: application of the purchase method, goodwill, business, acquisition date, control, non-controlling interest

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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