ASPE briefing: Amalgamations of wholly owned enterprises
Published on:
Jan 31, 2017
Accounting Standards for Private Enterprises (ASPE) Briefing: Amalgamations of Wholly Owned Enterprises will assist you in the application of ASPE requirements when accounting for amalgamations.
Topics include:
- determining whether control exists
- determining whether the transferred enterprise constitutes a business
- applying relevant ASPE requirements
- determining whether to use the exchange amount or carrying amount
- inclusion of comparative figures in financial statements
- illustrative examples