IFRS – Business combinations

IFRS – Business combinations

Our insights into the IASB’s consolidation suite of standards.

Our insights into the IASB’s consolidation suite of standards.

Understanding the requirements

The IASB’s consolidation suite of standards covers accounting for investments in subsidiaries (investment entities), associates & JVs and joint operations as well as related disclosures.

Our materials provide guidance and analysis to help you understand the requirements as well as any forthcoming or proposed amendments and to assess their potential impact.

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Transfer of assets in transaction with associate or JV

Amendments to IFRS 10 and IAS 28 address long-standing accounting conflict for investors.

 
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