Förvärvsmetoden
Förvärvsmetoden, often translated as the acquisition method, is an accounting principle used to record the purchase of one company by another. It is the primary method for accounting for business combinations under both International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP). The core idea of the acquisition method is to recognize the acquirer's identifiable assets acquired and liabilities assumed at their fair values on the acquisition date.
The process begins by identifying the acquirer, which is the entity that obtains control of the acquired
Subsequent to determining the cost, the identifiable assets acquired and liabilities assumed are recognized and measured