Hallo !
Muss folgenden Abschnitt schnellstmöglich ins Deutsche übersetzen. Leider habe ich aufgrund der vielen Fachbegriffe etwas Probleme damit!
----------------------------------------------------------------------------------
Adjustments after the initial accounting is complete (paragraphs 63-65)
BC164 The Board began its deliberations on when adjustments to the initial
accounting for a business combination after that accounting is complete should be required by first considering the other circumstances in which IFRSs require or permit the accounting for a transaction to be retrospectively adjusted. In accordance with IAS 8, in the absence of a change in an accounting policy, an entity is required to adjust its financial statements retrospectively only to correct an error. The Board concluded that it would be inconsistent for the IFRS to require or permit retrospective adjustments to the accounting for a business combination other than to correct an error. Therefore, the Board decided that, with the three exceptions discussed in paragraphs BC165-BC169, the IFRS should require an acquirer to adjust the initial accounting for a combination after that accounting is complete only to correct an error in accordance with IAS 8. Almost all of the respondents to ED 3 supported such a requirement.
BC165 Two of the three exceptions to this requirement relate to adjustments to the
cost of a business combination after the initial accounting for the combination is complete. Those exceptions are discussed in paragraphs BC166 and BC167. The third relates to the subsequent recognition by the acquirer of the acquiree’s deferred tax assets that did not satisfy the criteria for separate recognition when initially accounting for the business combination. This exception is discussed in paragraphs BC168 and BC169.
------------------------------------------------------------------------------------------------
Wäre sehr nett, wenn mir jemand weiterhelfen könnte!
