Submit RFP

      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
      Read more

      IFRS 19 offers eligible subsidiaries the opportunity to focus more on users’ needs
      Read more

      Proposals could enhance business combinations disclosures and simplify impairment testing
      Read more

      Project to drive consistency in reporting now discontinued
      Read more

      Application challenges could remain following post-implementation review
      Read more

      This guide draws on our experience of this challenging area of reporting
      Read more

      Mergers and acquisitions podcast series

      Accounting for combinations under IFRS® Accounting Standards
      Read more

      Key points to consider under IFRS® Accounting Standards
      Read more

      Key points to consider under IFRS® Accounting Standards
      Read more

      More insights and guidance

      New guide for implementation costs incurred in a cloud service contract
      Read more

      Accounting by banks for loans acquired either directly or through a business combination
      Read more

      How do you determine whether managed funds should be consolidated?

      Read more

      © 2025 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.