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Discussion paper on accounting for business combinations

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11 Sep 2004

Deloitte (Australia) has published the second in their new series of Discussion Papers on Australian equivalents to International Financial Reporting Standards ('A-IFRSs'): (PDF 1,088k, 52 pages).

The objective of this Discussion Paper is to provide an Australian perspective on the significant convergence areas of business combinations, intangibles, and impairment. The new and modified concepts and procedures for Australian entities are highlighted and crossed referenced to the Deloitte global publications (PDF 1,894) and (PDF 2,506k).

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