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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Joint operations

Amendments to IFRS 11 will result in more consistent business combination accounting.

 
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IFRS 3 feedback statement

The IASB has reviewed feedback on the effectiveness of business combination accounting.

 
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Investment entities amendments

Intermediate investment entities the main focus of narrow IFRS amendments.

 
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Equity method accounting

Amendments to IAS 27 allow use of equity method for separate financial statements.

 
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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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Transfers of assets

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

 
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KPMG IFRS goodwill impairment Q&A image: traffic cones on a street

Who cares about goodwill impairment?

This KPMG report highlights stakeholder support for re-thinking the treatment of goodwill under IFRS.

 
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