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IFRS – Business combinations
IFRS – Business combinations
KPMG’s insights into the IASB’s consolidation suite of standards.
KPMG’s insights into the IASB’s consolidation suite of standards.
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IFRS 3 feedback statement
IFRS 3 feedback statement
The IASB has reviewed feedback on the effectiveness of business combination accounting.
The IASB has reviewed feedback on the effectiveness of business combination accounting.
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Transfers of assets
Transfers of assets
Amendments to IFRS 10 and IAS 28 address long-standing accounting conflict for investors.
Amendments to IFRS 10 and IAS 28 address long-standing accounting conflict for investors.
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Investment entities amendments
Investment entities amendments
Intermediate investment entities the main focus of narrow IFRS amendments.
Intermediate investment entities the main focus of narrow IFRS amendments.
Understanding the requirements
The IASB’s consolidation suite of standards covers accounting for investments in subsidiaries (investment entities), associates & JVs and joint operations as well as related disclosures.
Our materials provide guidance and analysis to help you understand the requirements as well as any forthcoming or proposed amendments and to assess their potential impact.
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Joint operations
Amendments to IFRS 11 will result in more consistent business combination accounting.
IFRS 3 feedback statement
The IASB has reviewed feedback on the effectiveness of business combination accounting.
Investment entities amendments
Intermediate investment entities the main focus of narrow IFRS amendments.
Equity method accounting
Amendments to IAS 27 allow use of equity method for separate financial statements.
Transfers of assets
Amendments to IFRS 10 and IAS 28 address long-standing accounting conflict for investors.
Who cares about goodwill impairment?
This KPMG report highlights stakeholder support for re-thinking the treatment of goodwill under IFRS.