Druck auf Anfrage Neuware - Printed after ordering - Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Accounting in Context, language: English, abstract: This report explains the major changes which companies have to face with the revised IFRS 3 which was published in January 2008. One of them is the introduction of an option when it comes to the recognition of minority interest. The acquiring companies may chose between measuring it with its fair value or, as in the previous version of the standard, with its proportionate share of the net assets of the acquiree. Comparing the two treatments it becomes obvious that only the fair value measurement leads to the recognition of the part of goodwill which is attributable to the minority interest. This causes lower returns on capital employed and higher equity ratios for firms applying the fair value treatment.Another important modification of the revised IFRS 3 is that acquisition related cost such as legal or adviser fees have to be expensed, which means a cut in profits in the year of the acquisition. Before, those costs have been capitalised with the investment.When it comes to business combinations achieved in stages the revised standard demands that any previously held investment has to be re-measured at its fair value. Any differences to the carrying amount have to be realized as gains or losses. Goodwill is subsequently measured as the excess of the consideration transferred, the value of the re-measured investment and any minority interest over the identifiable net assets of the acquiree.

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Bibliographic Details

Title: IFRS 3 (2008) - major changes and implications
Publisher: GRIN Verlag
Publication Date: 2014
Language: English
ISBN 10: 3656850216
ISBN 13: 9783656850212
Binding: Taschenbuch
Condition: Neu
Dimensions: 210 millimeters width by 148 millimeters height by 3 millimeters depth
Weight: 51 grams

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Synopsis

Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Accounting in Context, language: English, abstract: This report explains the major changes which companies have to face with the revised IFRS 3 which was published in January 2008. One of them is the introduction of an option when it comes to the recognition of minority interest. The acquiring companies may chose between measuring it with its fair value or, as in the previous version of the standard, with its proportionate share of the net assets of the acquiree. Comparing the two treatments it becomes obvious that only the fair value measurement leads to the recognition of the part of goodwill which is attributable to the minority interest. This causes lower returns on capital employed and higher equity ratios for firms applying the fair value treatment. Another important modification of the revised IFRS 3 is that acquisition related cost such as legal or adviser fees have to be expensed, which means a cut in profits in the year of the acquisition. Before, those costs have been capitalised with the investment. When it comes to business combinations achieved in stages the revised standard demands that any previously held investment has to be re-measured at its fair value. Any differences to the carrying amount have to be realized as gains or losses. Goodwill is subsequently measured as the excess of the consideration transferred, the value of the re-measured investment and any minority interest over the identifiable net assets of the acquiree.

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Das Unternehmen AHA-BUCH GmbH: Seit der Gr�ndung von AHA-BUCH im Juli 2005 ist unser Hauptziel, zufriedenen Kunden so schnell und so preisg�nstig wie m�glich ihren B�cherwunsch zu erf�llen. Unsere Firma besch�ftigt 16 Mitarbeiter, die nur ein Ziel kennen: den Kunden und seine W�nsche! Auf �ber 3700 m2 Fl�che haben wir �ber 100.000 B�cher, Modernes Antiquariat und Spiele auf Lager.

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AHA-BUCH GmbH
Garlebsen 48, Einbeck, 37574, Germany

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I. General Terms and Conditions

� 1 Basic provisions

(1) The following terms and conditions apply to all contracts that you conclude with us as a provider (AHA-BUCH GmbH) via the Internet platforms AbeBooks and/or ZVAB. Unless otherwise agreed, the inclusion of any of your own terms and conditions used by you will be objected to

(2) A consumer within the meaning of the following regulations is any natural person who concludes...

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Right of cancellation

**Right of withdrawal for consumers **

(A consumer is any natural person who concludes a legal transaction for purposes that can predominantly be attributed neither to their commercial nor their independent professional activity.)

Cancellation
Withdrawal
You have the right to revoke this contract within fourteen days without giving reasons.
The revocation period is fourteen days from the day,

on which you or a third party named by you, who is not the carrier, has taken possession of the goods, provided that you have ordered one or more goods within the framework of a uniform order and these are or will be delivered uniformly;
on which you or a third party named by you, who is not the carrier, has taken possession of the last goods, provided that you have ordered several goods within the framework of a single order and these are delivered separately;
on which you or a third party named by you, who is not the carrier, has taken possession of the last partial shipment or the last piece, provided that you have ordered goods that are delivered in several partial shipments or pieces;

In order to exercise your right of withdrawal, you must inform us (AHA-BUCH GmbH, Garlebsen 48, 37574 Einbeck, telephone number: 05563 9996039, fax number: 05563 9995974, e-mail address: service@aha-buch.de) of your decision to revoke this contract by means of a clear declaration (e.B. a letter sent by post, fax or e-mail). You can use the attached model withdrawal form, but this is not mandatory.

To comply with the revocation period, it is sufficient that you send the notification of the exercise of the right of revocation before the expiry of the revocation period.

Consequences of revocation

If you withdraw from this contract, we shall reimburse you all payments that we have received from you, including delivery costs (with the exception of the additional costs resulting from the fact that you have chosen a different type of delivery than the cheapest standard delivery offered by us), immediately and at the latest within fourteen days from the day on which we received the notification of your revocation of this contract.
For this repayment, we will use the same means of payment that you used for the original transaction, unless expressly agreed otherwise with you; in no case will you be charged any fees for this repayment.

We may withhold reimbursement until we have received the goods back or until you have provided proof that you have returned the goods, whichever is the earlier.

You must return or hand over the goods to us immediately and in any case at the latest within fourteen days from the day on which you inform us of the revocation of this contract. The deadline is met if you send the goods before the expiry of the period of fourteen days.

You bear the direct costs of returning the goods.

You only have to pay for any loss of value of the goods if this loss of value is due to handling of the goods that is not necessary to check the nature, characteristics and functioning of the goods.

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The right of revocation does not apply to contracts

for the delivery of goods which are not prefabricated and for the manufacture of which an individual choice or determination by the consumer is decisive or which are clearly tailored to the personal needs of the consumer;
for the delivery of goods that can spoil quickly or whose expiry date would be exceeded quickly;
for the delivery of alcoholic beverages, the price of which was agreed at the time of conclusion of the contract, but which can be delivered at the earliest 30 days after conclusion of the contract and whose current value depends on fluctuations in the market over which the entrepreneur has no influence;
for the delivery of newspapers, magazines or magazines with the exception of subscription contracts.

The right of revocation expires prematurely in the case of contracts

for the delivery of sealed goods that are not suitable for return for reasons of health protection or hygiene, if their seal has been removed after delivery;
for the delivery of goods if they have been inseparably mixed with other goods after delivery due to their nature;
for the delivery of sound or video recordings or computer software in a sealed package, if the seal has been removed after delivery.

Sample withdrawal form

(If you want to cancel the contract, please fill out this form and send it back.)

To AHA-BUCH GmbH, Garlebsen 48, 37574 Einbeck, fax number: 05563 9995974, e-mail address: service@aha-buch.de :
I/we () hereby revoke the contract concluded by me/us () for the purchase of the following goods ()/
the provision of the following service ()
Ordered on ()/ received on ()
Name of the consumer(s)
Address of the consumer(s)
Signature of the consumer(s) (only in case of notification on paper)
Date

(*) Delete as appropriate.

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We ship your order after we received them
for articles on hand latest 24 hours,
for articles with overnight supply latest 48 hours.
In case we need to order an article from our supplier our dispatch time depends on the reception date of the articles, but the articles will be shipped on the same day.

Our goal is to send the ordered articles in the fastest, but also most efficient and secure way to our customers.

Shipping rates from Germany to U.S.A.

Shipping rates from Germany to U.S.A.
Order quantity	30 to 40 business days	7 to 14 business days
First item	� 52.07	� 60.71

Delivery times are set by sellers and vary by carrier and location. Orders passing through Customs may face delays and buyers are responsible for any associated duties or fees. Sellers may contact you regarding additional charges to cover any increased costs to ship your items.

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