CERTYNEX IFRS ACADEMY

The Halquentin group acquires Pruvenza. Which items are part of the accounting for the combination and therefore change goodwill at the acquisition date?

Halquentin's deferred tax asset on its own losses, which has become recoverable thanks to Pruvenza's profits.

The deferred tax liability on the fair value remeasurement of Pruvenza's brand, with no tax adjustment.

The deferred tax asset on a litigation provision assumed, deductible when paid and judged recoverable.

The deferred tax asset on the excess of the tax base of goodwill over its carrying amount, to the extent recoverable.

The deferred tax asset on Pruvenza's losses, recognised two years after the acquisition.