Plausibilisierungsmöglichkeiten einer Kaufpreisallokation nach IFRS 3 - Theoretische Grundlagen und Fallbeispiel

Henning Zülch; Tobias Stork; Dominic Detzen

Plausibilisierungsmöglichkeiten einer Kaufpreisallokation nach IFRS 3 - Theoretische Grundlagen und Fallbeispiel

Translated title of the contribution: Plausiblity checks of a purchase price allocation according to IFRS 3 - Theoretical background and illustrative example

Henning Zülch, Tobias Stork, Dominic Detzen

Research output: Contribution to Journal › Article › Academic › peer-review

Abstract

When accounting for a business combination according to IFRS 3, an acquirer often encounters considerable challenges. Fair values, which are the applicable measurement basis in the context of IFRS 3, are caught in a trade-off between relevance and faithful representation, and an acquirer is required to assess the reliability of his acquisition accounting. This article examines theoretically, as well as using an illustrative example, how an acquirer can check the accounting for a business combination for plausibility. An analysis of the internal rate of return (IRR) as well as of the weighted average rate of return on assets (WARA) is presented.

Translated title of the contribution	Plausiblity checks of a purchase price allocation according to IFRS 3 - Theoretical background and illustrative example
Original language	German
Journal	Betriebswirtschaftliche Forschung und Praxis
Issue number	3
Publication status	Published - 1 Jan 2015

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Plausibilisierungsmöglichkeiten einer Kaufpreisallokation nach IFRS 3 - Theoretische Grundlagen und Fallbeispiel

Abstract

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