الفروقات العالمية البينية في القياس و التقرير عن اندماج الأعمال في الأنظمة المحاسبية الأساسية : دراسة مقارنة بين مختلف الأنظمة المحاسبية الدولية : الأمريكية، الفرنسية و النظام المحاسبي المالي

الملخص EN

IFRS 3 Business Combinations outlines the accounting when an acquirer obtains control of a business (e.g.

an acquisition or merger).

Such business combinations are accounted for using the 'acquisition method', which generally requires assets acquired and liabilities assumed to be measured at their fair values at the acquisition date.

In our research we wanted to see how changes can affect the strategy and timing of business combinations, and provide additional guidance on determining rules relating to business combination resulting from the IFRS 3(R), FASB ASC805 & ASC810, the regulation CRC1 99-02 and SCF, it concludes with a summary of the main differences in the area between these four accounting systems of combination: Identify the acquirer, determine the purchase cost, measure and recognize the assets acquired and liabilities assumed, addressing the goodwill and non-controlling interest.