Consolidation of shareholders’ equity
The consolidation of shareholders’ equity follows the purchase
method under which the difference between the book value of
the investment (cost) and the portion of the shareholders’ equity
to be consolidated at the time of the acquisition is allocated to
the assets and liabilities of the acquired company to the extent
possible (fair value accounting), with the remainder, if any, being
presented as goodwill.
In accordance with German Accounting
Standard 4, the share of the assets and liabilities attributable
to the minority shareholders must be stated at fair value (total
revaluation).
EU Forecast
euf:ba18f:112/nws-01