Comentários: CPC15 – B20 . Em uma aquisição reversa, o adquirente contábil normalmente não transfere ações nem outra forma de contraprestação para a adquirida contábil. Em vez disso, a adquirida contábil é quem emite instrumentos de participação societária (ações, por exemplo) e os entrega aos proprietários do adquirente contábil. Consequentemente, o valor justo, na data da aquisição, da contraprestação transferida pelo adquirente contábil pela sua participação na adquirida deve ser baseado no número de instrumentos de participação societária (quantidade de ações, por exemplo) que a controlada legal teria de emitir para conferir aos proprietários da controladora legal o mesmo percentual de participação societária na entidade combinada que resulta da aquisição reversa . O valor justo calculado dessa forma pode ser usado como o valor justo da contraprestação transferida em troca do controle da adquirida contábil.
Adquirente = que ou o que adquire alguma coisa, “cliente”. Tentando traduzir: “Em uma aquisição reversa, o cliente normalmente não transfere valores nem outra forma de contraprestação para o vendedor. Em vez disso, o vendedor é quem emite valores e os entrega ao cliente.”
CEBRASPE (2018):
QUESTÃO CERTA: Em uma aquisição reversa, o adquirente contábil normalmente não transfere ações nem outra forma de contraprestação para a adquirida contábil.
CEBRASPE (2022):
QUESTÃO ERRADA: Para melhor enfrentar os desafios da concorrência, duas sociedades empresárias com ações listadas na Bolsa de Valores estão em discussão sobre a forma mais adequada de se realizar uma combinação de negócios. Com base nessa situação hipotética, julgue os itens a seguir. Caso a transação ocorra pela aquisição de todas as ações de uma sociedade pela outra, com pagamento em ações da sociedade adquirente, ocorrerá uma incorporação societária.
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