Is uw organisatie betrokken bij een fusie of overname? Het IFRS-team van Grant Thornton International Ltd heeft een nieuw IFRS-rapport omtrent 'fusie en overnames' gepubliceerd: 'Intangible Assests in a Business Combination: Identifying and valuing intangibles under IFRS 3' (the Guide). U kunt het rapport direct downloaden.
'The last several years have seen an increased focus by companies on mergers and acquisitions as a means of stabilising their operations and increasing stakeholder value by achieving strategic expansion and cost reduction through business combinations. Although such transactions can have significant benefits for an acquiring company, the related accounting is complex.
The Guide includes practical guidance on the detection of intangible assets in a business combination and also discusses the most common methods used in practice to estimate their fair value. It provides examples of intangible assets commonly found in business combinations and explains how they might be valued.