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

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