Procedures in a business combination

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The business combination, then, begins with the identification of the acquirer, that is, the entity that will obtain control of the business and, normally, the one who promotes the payment, that is, the one who disburses resources to acquire control of the business at a given time (acquisition date).

Next, the acquisition date is determined, that is, the exact moment in which the acquirer obtains control over the acquired company, which is of utmost importance in applying the acquisition method, as it is at this moment that the acquired assets and assumed liabilities are recognized and measured, as we will see below.



Recognition and measurement of identifiable assets acquired and liabilities assumed
After identifying the acquirer and determining jamaica telegram data the acquisition date, CPC 15 guides the recognition and measurement of the identifiable assets acquired and liabilities assumed, that is, the net equity or net assets, which must subsequently be measured at their fair value on the acquisition date.

Fair value can be understood as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (Appendix A – CPC 15 R1, Accounting Pronouncements Committee).

Technically, fair value serves to impartially measure the economic value of the assets and liabilities involved in the business combination, precisely so that the information in the financial statements is consistent and can guide the capital allocation decision of the parties involved.

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