Webinar on proposed IPSASB guidance on public sector combinations
16 Mar, 2016
The International Public Sector Accounting Standards Board (IPSASB) has released a webinar introducing its Exposure Draft ED 60 'Public Sector Combinations'.
ED 60 classifies public sector combinations as either amalgamations or acquisitions taking into account control and other factors. Gaining of control over an operation creates a rebuttable presumption that the combination is an acquisition. If the acquisition presumption is rebutted, then the transaction is treated as an amalgamation. Comments are requested by 30 June 2016.
Please click to access the webinar and the presentation slides on the IPSASB website.
