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Business combinations and consolidation

KPMG insights into the latest thinking

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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

Applying the equity method

IASB proposes amendments to IAS 28 for companies with associates or joint ventures

Reducing disclosures for subsidiaries

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

Business combinations and impairment

Proposals could enhance business combinations disclosures and simplify impairment testing

Business combinations under common control

Project to drive consistency in reporting now discontinued

Review of IFRS 10, 11 and 12 concludes

Application challenges could remain following post-implementation review

Combined and/or carve-out financial statements

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

Mergers and acquisitions podcast series

Mergers and acquisitions – Buying a business

Accounting for combinations under IFRS® Accounting Standards

Mergers and acquisitions – Selling a business

Key points to consider under IFRS® Accounting Standards

Mergers and acquisitions – Partnering with others

Key points to consider under IFRS® Accounting Standards

More insights and guidance

Cloud implementation costs

New guide for implementation costs incurred in a cloud service contract

Acquiring loans

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

Applying the consolidation model to fund managers

How do you determine whether managed funds should be consolidated?