New Deloitte guide to applying IFRS 3 Business Combinations
08 Aug 2004
Deloitte is pleased to make available, without charge, our new 84-page Guide to IFRS 3 Business Combinations.
The guide:
- Outlines the key features of IFRS 3.
- Provides illustrative examples to assist readers in applying the standard.
- Discusses the requirements of IAS 36 Impairment of Assets and IAS 38 Intangible Assets as they relate to business combinations.
- Includes:
- Guidance on determining fair value for the purposes of accounting for business combinations;
- An overview comparison between the requirements of IFRS and those of US GAAP;
- A number of frequently asked questions; and
- Illustrative disclosures.