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IASB Completes the Second Phase of the Business Combinations Project

Accountancy Ireland, 2008-02, Vol.40 (1), p.18

Copyright Institute of Chartered Accountants In Ireland Feb 2008 ;ISSN: 0001-4699

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  • Title:
    IASB Completes the Second Phase of the Business Combinations Project
  • Subjects: Accounting ; Business combinations ; Financial statements ; International accounting standards ; International Financial Reporting Standards ; Revisions
  • Is Part Of: Accountancy Ireland, 2008-02, Vol.40 (1), p.18
  • Description: The International Accounting Standards Board (IASB) has completed the second phase of its business combinations project by issuing a revised version of IFRS 3 Business Combinations and an amended version of IAS 27 Consolidated and Separate Financial Statements. The new requirements take effect on Jul 1, 2009, although entities are permitted to adopt them earlier. The project was undertaken jointly with the US Financial Accounting Standards Board. The objective was to develop a single high quality accounting standard that would ensure that the accounting for business combinations is the same whether an entity is applying International Financial Reporting Standards or US GAAP.
  • Publisher: Dublin: Institute of Chartered Accountants In Ireland
  • Language: English
  • Identifier: ISSN: 0001-4699
  • Source: ProQuest Central
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