(i) some financial assets and financial liabilities derecognised in accordance with previous GAAP (see paragraph B2); and(ii) assets, including goodwill, and liabilities that were not recognised in the acquirer’s consolidated statement of financial position in accordance with previous GAAP and also would not qualify for recognition in accordance with IFRSs in the separate statement of financial position of the acquiree (see (f)–(i) below).
đang được dịch, vui lòng đợi..
