CERTYNEX IFRS ACADEMY

Sommet SA already controls Falaise SA since its business combination. It then buys a further share of its securities from the minority shareholders, without losing or changing its control. How does it account for this acquisition?

As a transaction between shareholders recognised in equity, with no new goodwill or gain or loss.

Under the acquisition method, with additional goodwill calculated on the share bought.

In profit or loss, for the difference between the price paid and the share of the non-controlling interest acquired.

As a new business combination achieved in stages, with remeasurement at fair value of the interest already held.