Modèle Word ddr danone

Business combinations: acquisitions resulting in control being obtained, partial disposals resulting 
in control being lost 
The accounting treatment of acquisitions resulting in control being obtained and partial disposals resulting in control being lost is as 
follows: 
• 
when control is obtained, the incidental transaction costs are recognized in the income statement under the heading Other 
operating income (expense) and presented in the cash flow statement within cash flows from operating activities, in the year 
in which they are incurred. In addition, price adjustments are initially recognized at their fair value in the acquisition price and 
their subsequent changes in value are recognized in the income statement under the heading Other operating income 
(expense), all payments relating to these adjustments are presented in the cash flow statement within cash flows from 
operating activities; 
• 
when control is obtained (or lost), the revaluation at its fair value of the interest previously held (or the residual interest) is 
recognized in the income statement under the heading (i) Other operating income (expense) when control is lost, (ii) Share of 
profit of associates when control is obtained of an entity previously accounted for as an associate, and (iii) Other financial 
income (expense) when control is obtained of an entity previously accounted for as an investment in a non-consolidated 
company; 

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DANONE Consolidated financial statements 2019 15 
• 
when control is obtained, non-controlling interests are recognized, either at their share of the fair value of the assets and 
liabilities of the acquired entity, or at their fair value. In the latter case, the goodwill is then increased by the portion relating to 
these non-controlling interests. The treatment adopted is selected on an individual basis for each acquisition. 
Business combinations may be recognized on a provisional basis, as the amounts allocated to the identifiable assets acquired, liabilities 
assumed and goodwill may be amended during a maximum period of one year from their acquisition date.