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Business combinations and changes in ownership interests — A guide to the revised IFRS 3 and IAS 27

Published on: 08 Jul 2008

In July 2008, the Deloitte IFRS Global Office published Business Combinations and Changes in Ownership Interests: A Guide to the Revised IFRS 3 and IAS 27.

This 164-page guide deals mainly with accounting for business combinations under IFRS 3 (Revised 2008). Where appropriate, it deals with related requirements of IAS 27 (Revised 2008) – particularly as regards the definition of control, accounting for non-controlling interests, and changes in ownership interests. Other aspects of IAS 27 (such as the requirements to prepare consolidated financial statements and detailed procedures for consolidation) are not addressed.

There are 16 chapters plus appendices that (a) compare the 2008 versions of IFRS 3 and IAS 27 (2008) with their predecessors, and (b) identify the continuing differences between IFRSs and US GAAP.

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