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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