IAS Plus newsletter - Special Global Edition – Business combinations proposals

Published on: 23 Sep 2005

Proposals released on Accounting for Business Combinations

On June 30 this year, the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board published joint proposals to improve and align the accounting for business combinations. The IASB has published its proposals as draft amendments to IFRS 3 complementary amendments to IAS 27 Statements, IAS 19 Business Combinations. At the same time, the IASB has proposedConsolidated and Separate FinancialIAS 37 Provisions, Contingent Liabilities and Contingent Assets, andEmployee Benefits.


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