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 entity. Control is typically presumed when an entity owns more than 50% of the voting rights of another entity. Next, the cost of the business combination is determined. This includes the fair value of the consideration transferred, which can be in the form of cash, shares, or other assets. Any contingent consideration, where the amount paid depends on future events, is also recognized at its fair value.

Subsequent to determining the cost, the identifiable assets acquired and liabilities assumed are recognized and measured at their fair values at the acquisition date. This means that assets and liabilities are recorded at what they would trade for in an arm's length transaction, not necessarily their book values on the acquired company's balance sheet. Any excess of the cost of the combination over the fair value of the net identifiable assets acquired is recognized as goodwill. Goodwill represents the future economic benefits arising from assets acquired that are not individually identified and separately recognized. If the fair value of the net identifiable assets exceeds the cost, the difference is recognized as a gain from a bargain purchase.