IFRS – Business combinations
IFRS – Business combinations
KPMG’s insights into the IASB’s consolidation suite of standards.
KPMG’s insights into the IASB’s consolidation suite of standards.
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Clarifying what is a business
Clarifying what is a business
Amendments provide more guidance on the definition of a business, but complexities remain
Amendments provide more guidance on the definition of a business, but complexities remain
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Long-term interests in associates and JVs
Long-term interests in associates and JVs
How do equity accounting losses and IFRS 9 interact for long-term interests?
How do equity accounting losses and IFRS 9 interact for long-term interests?
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Clarifying business acquisition accounting
Clarifying business acquisition accounting
IASB proposals may mean fewer transactions are business acquisitions, but how many fewer?
IASB proposals may mean fewer transactions are business acquisitions, but how many fewer?
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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