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usual acquisition method vs ordinary acquisition method

Both "usual acquisition method" and "ordinary acquisition method" are correct and can be used interchangeably. They both refer to the typical or common way of obtaining something.

Last updated: March 31, 2024 • 447 views

usual acquisition method

This phrase is correct and commonly used in English.

This phrase refers to the typical or common way of obtaining 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
  • standard acquisition method
  • regular acquisition method
  • conventional acquisition method

ordinary acquisition method

This phrase is correct and commonly used in English.

This phrase also refers to the typical or common way of obtaining 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)
  • 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
  • standard acquisition method
  • regular acquisition method
  • conventional acquisition method

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