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Issue 21 - FRS 3 requires published quoted price
of equity instruments issued to be taken as the
fair value of the cost of business combination.
How do we deal with the incremental goodwill
created when the fair value of business
combination (based on published quoted price)
exceeds the agreement price on the completion
date of the business combination?
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Description |
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Issue 2008-21 |
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Format |
: PDF |
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Size |
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59.51KB |
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FRSIC has decided to discontinue the
project as this is not an implementation issue but an issue
resulted from the inherent attributes of the transaction
process. The submitter had been notified of the FRSIC's
decision.
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