Business combinations are now back on the agenda of the International Accounting Standards Board (IASB), with the publication of an exposure draft on proposed new disclosures for business combinations.

Our materials provide analysis on the current discussions about business combinations, as well as guidance on the IASB’s consolidation suite of standards covering accounting for investments in subsidiaries, associates & joint ventures and joint operations, as well as related disclosures.

Our latest insights

IASB proposes amendments to IAS 28 for companies with associates or joint ventures
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IFRS 19 offers eligible subsidiaries the opportunity to focus more on users’ needs
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Proposals could enhance business combinations disclosures and simplify impairment testing
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Project to drive consistency in reporting now discontinued
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Application challenges could remain following post-implementation review
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This guide draws on our experience of this challenging area of reporting
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Mergers and acquisitions podcast series

Accounting for combinations under IFRS® Accounting Standards
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Key points to consider under IFRS® Accounting Standards
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Key points to consider under IFRS® Accounting Standards
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More insights and guidance

New guide for implementation costs incurred in a cloud service contract
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Accounting by banks for loans acquired either directly or through a business combination
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How do you determine whether managed funds should be consolidated?

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