Nakup spolocnosti

Dobry den prajem,rad by som sa informoval, aky je postup v pripade, ze spolocnost, ktora vykazuje dle IFRS nakupi dcerku ktora ale dle IFRS nikdy nevykazovala. Predpokladam, ze neni nutne prepocitat uplne vsetky hodnoty nakupovanej spol., ktore by boli dle IFRS k datu nakupu, kedze dana spolocnost musi prepocitat majetek, zavazky a podminene zavazky na fair value (ifrs3).Pr1. dcerka bude mat v majetku stroj v hodnote 50 mil.(v cene 100 mil. a k tomu opravky 50 mil.). Fair value odhadneme na 60 mil. Vieme, ze dle IFRS by boli odpisy ine (napr. v dusledku zustatkovej hodnoty, odlisnej doby odpisovania). Predpokladam, ze nas to ale v danom momente nemusi zaujimat, alebo? V rozvaze by sme ponechali hodnotu stroja za 60 mil (bez opravok, pokial sa nemylim, umoznuje to IAS16 v pripade precenenia) a od momentu nakupu by sme zacali odpisovat stroj dle IFRS. Uvazujem spravne?Pr2. Ako je to ale v pripade leasingu? Spolocnost bude mat financny leasing, ktory ale dle narodnych standardov nevykazuje. Bude nutne v tomto pripade prepocitat hodnotu leasingu, aby sme sa dostali minimalne k hodnote zavazku k datu akvizice? Predpokladam, ze ano. Predmet obstarany na tento leasing by sme opat precenili na fair value.Dalej by sme museli vylucit z rozvahy majetek, ktory IFRS neuznava, ako napr. zriadovacie vydaje, aktivace skoleni, reklamy a pod. a naopak pridat uz prave zmineny leasing a pripadne nehmotne aktiva, prepocitat pripadne dlhodobe pohladavky a pod.Mozem poprosit o Vas nazor? Dakujem.

Bohužel, ano.

IFRS vychází z předpokladu, že pokud jedna firma koupí druhou, kupuje firmu, nikoli její účetnictví.

Proto účetnictví koupené firmy de facto zaniká, s tím, že ho kupující firma znovu vytvoří podle aktuálního stavu a pravidel IFRS (včetně leasingu a všech dalších položek, které byly vytvořené podle systému, který není IFRS a který IFRS neuznává).

Jinak, jak ocenit jednotlivé složky, řeší příloha k IFRS 3, která poskytuje tento návod:

Allocating the cost of a business combination

B16 This IFRS requires an acquirer to recognise the acquiree’s identifiable assets, liabilities and contingent liabilities that satisfy the relevant recognition criteria at their fair values at the acquisition date. For the purpose of allocating the cost of a business combination, the acquirer shall treat the following measures as fair values:

(a) for financial instruments traded in an active market the acquirer shall use current market values.

(b) for financial instruments not traded in an active market the acquirer shall use estimated values that take into consideration features such as price-earnings ratios, dividend yields and expected growth rates of comparable instruments of entities with similar characteristics.

(c) for receivables, beneficial contracts and other identifiable assets the acquirer shall use the present values of the amounts to be received, determined at appropriate current interest rates, less allowances for uncollectibility and collection costs, if necessary. However, discounting is not required for short-term receivables, beneficial contracts and other identifiable assets when the difference between the nominal and discounted amounts is not material.

(d) for inventories of:

(i) finished goods and merchandise the acquirer shall use selling prices less the sum of (1) the costs of disposal and (2) a reasonable profit allowance for the selling effort of the acquirer based on profit for similar finished goods and merchandise;

(ii) work in progress the acquirer shall use selling prices of finished goods less the sum of (1) costs to complete, (2) costs of disposal and (3) a reasonable profit allowance for the completing and selling effort based on profit for similar finished goods; and

(iii) raw materials the acquirer shall use current replacement costs.

(e) for land and buildings the acquirer shall use market values.

(f) for plant and equipment the acquirer shall use market values, normally determined by appraisal. If there is no market-based evidence of fair value because of the specialised nature of the item of plant and equipment and the item is rarely sold, except as part of a continuing business, an acquirer may need to estimate fair value using an income or a depreciated replacement cost approach.

(g) for intangible assets the acquirer shall determine fair value:

(i) by reference to an active market as defined in IAS 38 Intangible Assets; or

(ii) if no active market exists, on a basis that reflects the amounts the acquirer would have paid for the assets in arm’s length transactions between knowledgeable willing parties, based on the best information available (see IAS 38 for further guidance on determining the fair values of intangible assets acquired in business combinations).

(h) for net employee benefit assets or liabilities for defined benefit plans the acquirer shall use the present value of the defined benefit obligation less the fair value of any plan assets. However, an asset is recognised only to the extent that it is probable it will be available to the acquirer in the form of refunds from the plan or a reduction in future contributions.

(i) for tax assets and liabilities the acquirer shall use the amount of the tax benefit arising from tax losses or the taxes payable in respect of profit or loss in accordance with IAS 12 Income Taxes, assessed from the perspective of the combined entity. The tax asset or liability is determined after allowing for the tax effect of restating identifiable assets, liabilities and contingent liabilities to their fair values and is not discounted.

(j) for accounts and notes payable, long-term debt, liabilities, accruals and other claims payable the acquirer shall use the present values of amounts to be disbursed in settling the liabilities determined at appropriate current interest rates. However, discounting is not required for short-term liabilities when the difference between the nominal and discounted amounts is not material.

(k) for onerous contracts and other identifiable liabilities of the acquiree the acquirer shall use the present values of amounts to be disbursed in settling the obligations determined at appropriate current interest rates.

(l) for contingent liabilities of the acquiree the acquirer shall use the amounts that a third party would charge to assume those contingent liabilities. Such an amount shall reflect all expectations about possible cash flows and not the single most likely or the expected maximum or minimum cash flow.

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