Key terms Flashcards
1
Q
Fair value accounting
A
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2
Q
PPA
A
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3
Q
Understand what goodwill is and how it is measured
A
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4
Q
Goodwill accounting
A
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5
Q
IFRS 13 Fair Value Measurement Concept
A
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6
Q
Highest and best use
A
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7
Q
Principal market
A
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8
Q
Most advantagous market
A
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9
Q
Fair value hierarchy
A
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10
Q
Acquisition method
A
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11
Q
The difference between full and partial goodwill accounting
A
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12
Q
The concept of control for business combinations
A
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13
Q
The different valuation approaches
A
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14
Q
The valuation techniques
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15
Q
TAB
A
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