probably "contribution AND accounting" 19:17 Nov 5, 2019
I agree with Steffen and the Wittes that "einbringen" is normally "contribute" in the context of M&A, in particular in the context here of a "Nachgründung" = "post-formation acquisition". What muddies the waters here a bit is the phrase "nach IFRS". But what I think it means is "companies to be contributed by XXX and accounted for in accordance with International Financial Reporting Standards (IFRSs)". It doesn't have to be consolidation: They could also, at least in theory, be accounted for at cost (but not the equity method: that only applies to interests in companies). |