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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 |
: 59.91KB |
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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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