English to German Bus/Financial Accounting Southern Europe. Consolidated financial statements (the Group)/financial statements (the holding company)

EN:
Business combinations between entities under common control, which do not fall within the scope of IFRS 3, are accounted for using the predecessor method of accounting.
Under the predecessor method of accounting, assets and liabilities are incorporated at the predecessor carrying values, which are the carrying amounts of assets and liabilities of the acquired entity from the consolidated financial statements of the highest entity that has common control and for which consolidated financial statements are prepared.
When the controlling party does not prepare consolidated financial statements because it is not a parent company, the financial statement amounts of the acquired entity are used.
No new goodwill arises in predecessor accounting, and any difference between the consideration given and the aggregate book value of the assets and liabilities (as of the first day of the comparative period) of the acquired entity, is included in equity in a separate reserve.
The financial statements ***incorporate*** the acquired entity’s results from the beginning of the comparative period.

Geht das so mit dem Markierten?
DE:
Im Jahresabschluss sind die Ergebnisse des erworbenen Unternehmens ab dem Beginn der Vergleichsperiode ***angesetzt***.

Ich hatte zunächst nachgedacht über: berücksichtigt, ausgewiesen, angesetzt, etwas weniger hoffnungsvoller Kandidat: dargestellt.

Gruß.