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A multinational corporation acquires a competitor that operates in multiple jurisdictions with IFRS and US GAAP reporting requirements. How should the acquiring entity recognize and measure contingent consideration, bargain purchases, and noncontrolling interests under ASC 805 and IFRS 3? Provide detailed journal entries and cite relevant EY, PwC, and Deloitte guidance.
A company acquires an additional 25% stake in a previously held 40% equity interest, gaining control of the entity. How should the step acquisition be accounted for under ASC 805 and IFRS 3? How does the remeasurement of the previously held interest affect consolidated financial statements? Provide practical examples and reference IFRS vs. GAAP differences in measurement of noncontrolling interest (NCI).
After a business combination, an acquiring entity performs goodwill impairment testing under ASC 350. How does the entity determine whether to apply qualitative or quantitative impairment testing? What are the key differences in goodwill impairment methodology between IFRS (IAS 36) and US GAAP? Provide illustrations from EY, KPMG, and BDO guidance.
When should an acquiring entity derecognize pre-acquisition liabilities of the acquiree as part of a business combination under ASC 805? What factors determine whether liabilities should be settled as part of the transaction or retained by the seller? Discuss IFRS 3 perspectives and relevant Deloitte or AICPA research.