Deloitte guide to IFRS 3 in French
11 May 2009
Deloitte Canada has published Regroupments d'Enterprises et Changements dans les Participations: Guide portant sur la version révisée des normes IFRS 3 et IAS 27.
This is the French translation of our English language publication Business Combinations and Changes in Ownership Interests: A Guide to the Revised IFRS 3 and IAS 27 (PDF 647k. This guide deals mainly with accounting for business combinations under the 2008 revision to IFRS 3. 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.
