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usual acquisition method vs general acquisition method

Both phrases are correct, but they are used in slightly different contexts. 'Usual acquisition method' implies the method that is typically used or most commonly used, while 'general acquisition method' suggests a method that is broad or overarching. The choice between the two would depend on the specific context and the nuance the speaker wants to convey.

Last updated: March 31, 2024 • 614 views

This phrase is correct and commonly used in English to refer to the method that is typically used or most commonly used.

"usual acquisition method"

This phrase is used to describe the method that is usually employed or commonly used for acquiring something.
  • The acquisition method of accounting for a business combination applies to those combinations.
  • An entity shall account for each business combination by applying the acquisition method.
  • Therefore, the acquirer does not recognise those costs as part of applying the acquisition method.
  • Additional guidance for applying the acquisition method to particular types of business combinations
  • The following are examples of separate transactions that are not to be included in applying the acquisition method:
  • Special considerations in applying the acquisition method to combinations of mutual entities (application of paragraph 33)
  • Pursuant to the insolvency administrators, the complaint should be refused because it does not make evident that the sale process deviated from a usual acquisition process.
  • The acquirer shall recognise as part of applying the acquisition method only the consideration transferred for the acquiree and the assets acquired and liabilities assumed in the exchange for the acquiree.
  • To qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must meet the definitions of assets and liabilities in the Framework for the Preparation and Presentation of Financial Statements at the acquisition date.
  • if the investee is not a business, apply the acquisition method as described in IFRS 3 without recognising any goodwill for the investee as of the deemed acquisition date.
  • Annex D Rail roughness measurement specifications, is only applicable in its paragraphs D.1.2 (direct acquisition method) and D.2.1 (Processing of roughness data - Direct measurement), with the following devia tions and D4 (data presentation):
  • Applying the acquisition method requires:

Alternatives:

  • typical acquisition method
  • common acquisition method
  • frequent acquisition method
  • standard acquisition method
  • regular acquisition method

This phrase is correct and commonly used in English to refer to a broad or overarching method of acquisition.

"general acquisition method"

This phrase is used to describe a method of acquisition that is broad or overarching in nature, rather than specific or detailed.
  • The acquisition method of accounting for a business combination applies to those combinations.
  • An entity shall account for each business combination by applying the acquisition method.
  • Therefore, the acquirer does not recognise those costs as part of applying the acquisition method.
  • Additional guidance for applying the acquisition method to particular types of business combinations
  • The following are examples of separate transactions that are not to be included in applying the acquisition method:
  • Special considerations in applying the acquisition method to combinations of mutual entities (application of paragraph 33)
  • The acquirer shall recognise as part of applying the acquisition method only the consideration transferred for the acquiree and the assets acquired and liabilities assumed in the exchange for the acquiree.
  • To qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must meet the definitions of assets and liabilities in the Framework for the Preparation and Presentation of Financial Statements at the acquisition date.
  • if the investee is not a business, apply the acquisition method as described in IFRS 3 without recognising any goodwill for the investee as of the deemed acquisition date.
  • Annex D Rail roughness measurement specifications, is only applicable in its paragraphs D.1.2 (direct acquisition method) and D.2.1 (Processing of roughness data - Direct measurement), with the following devia tions and D4 (data presentation):
  • Applying the acquisition method requires:

Alternatives:

  • broad acquisition method
  • comprehensive acquisition method
  • overall acquisition method
  • inclusive acquisition method
  • holistic acquisition method

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