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New Rules For Business Combinations (IFRS 3 And IAS 27)
The fast pace of change continues in the world of International Financial Reporting. IFRS3 and IAS 27 were both revised in 2008 and will affect organisation's financial statements in 2010 or early 2011. This course will explore the detailed requirements
Product Description
The fast pace of change continues in the world of International Financial Reporting. IFRS3 & IAS 27 were both revised in 2008 & will affect organisation's financial statements in 2010 or early 2011. This course will explore the detailed requirements of the revised standards through the use of illustrations & will highlight the changes from the original standards.
BACKGROUND:The new rules on measuring non-controlling interest on acquisition, measuring goodwill, amendments during the measurement period, accounting for step acquisitions & changes in ownership all present significant changes, with many further changes hidden in the detailed requirements.
With the IASB/FASB harmonisation project still on-going, the course will also provide a brief insight into the further changes expected in the future in this area.
This training may be available onsite; please contact us if you are interested.
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