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iGAAP newsletter on business combinations phase II

  • United Kingdom Image

03 Aug 2005

The IASB has proposed major changes to accounting for business combinations, including grossing up of goodwill and new rules on contingent consideration, acquisition costs, transactions with noncontrolling interests, stepped acquisitions, contingent assets and liabilities, and restructuring costs.

Deloitte (United Kingdom) have published a special edition of their iGAAP Newsletter with details of the proposals and their implications. Click to download the (PDF 68k). We have created a Section on our UK Page where we will maintain links to all iGAAP Newsletters and Alerts.

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