Problems in Identifying, Recognizing and Measuring the Identifiable Assets Acquired, Liabilities Assumed, and Any Non-controlling Interest in a Business Combination

Diyan Ganchev ()
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Diyan Ganchev: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2018, vol. 7, issue 1, 284-294

Abstract: This study focuses on issues related to the initial recognition and measurement of identifiable assets acquired, liabilities assumed and any non-controlling interest in a business combination. The object of consideration is the existing regulations in International Accounting Standards. Attention is paid to problems in identifying intangible assets as a sensitive area of financial reporting.

Keywords: business combinations; fair value; intangible assets; identification of intangible assets (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vra:journl:v:7:y:2018:i:1:p:284-294

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