Transaktionskosten bleiben gemäß IAS 40 und IFRS 13 bei der Bestimmung des Fair Value unberücksichtigt.
Eine Ausnahme gilt für die Erwerbsnebenkosten eines potentiellen typischen Erwerbers. Diese Kosten sind wertmindernd zu berücksichtigen.
www.trinavis.comIn accordance with IAS 40 and IFRS 13, transaction costs are not taken into account for measuring the fair value.
An exception applies to the incidental acquisition costs of a potential typical acquirer - these costs are to be taken into account with an impairment of the asset.
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