IND AS 103 - Financial Instrument Disclosures

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 103

FINANCIAL INSTRUMENT DISCLOSURES

1

INTRODUCTION

2

MERGERS AND DEMERGERS

3

‘BUSINESS COMBINATION’ AS PER IND AS 103

4

SCOPE UNDER IND AS 103

5

WHAT IS BUSINESS

6

ELEMENTS OF BUSINESS

7

WHAT IS BUSINESS COMBINATION

8

THE ACQUISITION METHOD

9

IDENTIFYING ACQUIRING ENTERPRISE

10

DETERMINING THE ACQUISITION DATE

11

STEP ACQUISITIONS

12

DETERMINATION OF THE PURCHASE CONSIDERATION

13

EXCEPTION TO THE FAIR VALUE IN DETERMINATION OF

PURCHASE CONSIDERATION

14

TREATMENT OF DIRECT COST OF ACQUISITION

15

TREATMENT OF CONTINGENT CONSIDERATION

16

PURCHASE PRICE ALLOCATION

17

MEASUREMENT PRINCIPLE

18

EXCEPTION TO THE RECOGNITION OR MEASUREMENT PRINCIPLE

19

INTANGIBLE ASSETS

20

REACQUIRED RIGHTS

21

SUBSEQUENT MEASUREMENT AND ACCOUNTING

22

ACQUISITION INVOLVING SHELL COMPANY AND REVERSE

ACQUISITION

23

ACCOUNTING OF REVERSE MERGER

24

DISCLOSURES

25

COMMON CONTROL TRANSACTIONS INCLUDING MERGER AND

DEMERGER

26

COMMON CONTROL BUSINESS COMBINATIONS

27

EXAMPLES OF COMMON CONTROL TRANSACTION

28

METHOD OF ACCOUNTING FOR COMMON CONTROL BUSINESS

COMBINATIONS

29

PROBLEMS ON COMMON CONTROL TRANSACTION

30

SIGNIFICANT DIFFERENCES BETWEEN IND AS 103 AND AS 14

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