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.

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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Investment entities amendments

Intermediate investment entities the main focus of narrow IFRS amendments.

 
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The Balancing Items

Issue 6 of our IFRS Newsletter: The Balancing Items covers amendments to IFRS 3. December 2013.

 
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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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