Acquisitions: Impact on Consolidated Financial Statement

Schwarzbichler, Martin; Steiner, Christian; Turnheim, Daniel

doi:10.1007/978-3-319-75762-9_7

Martin Schwarzbichler⁴,
Christian Steiner⁵ &
Daniel Turnheim⁴

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Abstract

Acquisitions are one of the most challenging processes for the finance/controlling department as a whole. First of all, the management has to analyse in which direction it is best for the group to move and select potential targets. If the management has a proper basis to move on, a supervisory board motion is key. One of the main challenges is how to provide the supervisory board with proper documentation and a basis for them to approve the next steps.

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Notes

1.
IFRS 3.2.
2.
Control—see Sect. 7.3.
3.
See Sect. 7.2.2.4.
4.
IFRS 3.8.
5.
Asset: future economic benefit embodied in an asset is the potential to contribute, directly or indirectly, to the flow of cash and cash equivalent of an entity.
Liability: present obligation, from past transactions of events and a future outflow of resources.
6.
IFRS 3.11f.
7.
See Chap. 12.
8.
IFRS 13.2.
9.
See Sect. 7.2.2.4.
10.
EY IGAAP 2017 Chap. 9, Page 584.
11.
IFRS 3.B53f.
12.
IFRS 3.BC178.
13.
IFRS 3.B41.
14.
IFRS 3.B43.
15.
IFRS 3.23.
16.
IFRS 3.28.
17.
See Sect. 7.2.2.5.
18.
See Sect. 7.2.2.6.
19.
See Sect. 7.2.2.7.
20.
IFRS 3.34ff.
21.
IFRS 13.B16.
22.
IFRS 3.12.
23.
IFRS 3.51.
24.
IFRS 3.B50.
25.
IFRS 3.BC370.
26.
IFRS 3.45.
27.
IFRS 3.50.
28.
IFRS 10.1.
29.
See EY IGAAP 2017 Chap. 6, page 349.
30.
IFRS 10.11.
31.
IFRS 10.B22.
32.
IFRS 10.B28.
33.
IFRS 10.B11.
34.
IFRS 10.B12.
35.
IFRS 10.B29f.
36.
IFRS 10.B34.
37.
IFRS 10.B41.
38.
IFRS 10.16.
39.
IFRS 10.18.
40.
IFRS 10.B82.
41.
Control, see Sect. 7.3.
42.
See Sect. 7.3.1.4.1.
43.
See Sect. 7.4.
44.
See Sect. 7.5.
45.
IFRS 10.B86.
46.
IFRS 10.B86.
47.
IFRS 11.5.
48.
See Sect. 7.3.1.1.2.
49.
IFRS 11.7.
50.
IFRS 11 application example 1.
51.
IFRS 11.B10.
52.
IFRS 11.14.
53.
IFRS 11.15f.
54.
IFRS 11.B33.
55.
IFRS 11.IE34 ff.
56.
IFRS 11.IE44ff.
57.
IFRS 11.23.
58.
See Sect. 7.2.2; IFRS 11.21a.
59.
See Sect. 7.3.
60.
See Sect. 7.4.
61.
IAS 28.6.
62.
IAS 28.5.
63.
IAS 28.10.
64.
See Sect. 7.2.2.5.
65.
See Sect. 8.1.
66.
See Sect. 8.1.
67.
See Sect. 7.3.2.
68.
IAS 28.40.
69.
IAS 28.41A.
70.
IAS 28.41C.
71.
IAS 28.42.
72.
See Sect. 7.2.2.7.
73.
See Sect. 7.3.
74.
See Sect. 7.4.
75.
See Sect. 7.5.
76.
See Sect. 7.4.1.

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Authors and Affiliations

OMV AG, Trabrennstraße, Vienna, Austria
Martin Schwarzbichler & Daniel Turnheim
Austrian Financial Reporting Enforcement Panel (AFREP), Argentinierstrasse, Vienna, Austria
Christian Steiner

Authors

Martin Schwarzbichler
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Christian Steiner
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Daniel Turnheim
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Schwarzbichler, M., Steiner, C., Turnheim, D. (2018). Acquisitions: Impact on Consolidated Financial Statement. In: Financial Steering . Springer, Cham. https://doi.org/10.1007/978-3-319-75762-9_7

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DOI: https://doi.org/10.1007/978-3-319-75762-9_7
Published: 10 June 2018
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-75761-2
Online ISBN: 978-3-319-75762-9
eBook Packages: Economics and FinanceEconomics and Finance (R0)

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