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Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series

Problems in identifying, recognizing and measuring the identifiable assets acquired, liabilities assumed, and any non-controlling interest in a business combination

Diyan Ganchev

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

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References

МСФО 3 Бизнес комбинации

МСФО 13 Справедлива стойност

МСФО 38 Нематериални активи

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