新西兰前辈请进,请教一个accounting的问题!求解惑~~
在新西兰
遇到一个题目是这样的...
"Briefly explain the significance of the acquisition date and the date of exchange and outline how the consideration (in a business acquisition) is calculated when the acquisition of the target company is carried out in stages. " 这里的consideration是指consideration transferred吗?在business acquisition里,怎么理解这个概念?好混乱啊,那在企业陆续取得股权进而对被收购公司取得控制时,该怎么样来重新衡量consideration?
请知道的学长学姐给给我简单说下,谢谢
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