This week we looked at consolidations whereby Parent acquired the shares of the Sub, but acquired less than 100%.
As long as Parent has control, Parent is required to consolidate. When we do our PPDS we
This week we looked at two types of business combinations:
1) Share purchase
2) Net asset purchase
Under a share purchase we perform the following steps:
1) Prepare a PPDS
2) Confirm if the acquirer has recorded the acquisition of
It was nice to meet you all yesterday and I look forward to sharing the semester with you.
Yesterday we started with the fundamentals of a business combination. In every transaction, an acquirer must always be