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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

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Reducing disclosures for subsidiaries

IFRS 19 offers eligible subsidiaries the opportunity to focus more on users’ needs
 
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Business combinations and impairment

Proposals could enhance business combinations disclosures and simplify impairment testing
 
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Business combinations under common control

Project to drive consistency in reporting now discontinued
 
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Review of IFRS 10, 11 and 12 concludes

Application challenges could remain following post-implementation review
 
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Combined and/or carve-out financial statements

This guide draws on our experience of this challenging area of reporting
 
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Cloud implementation costs

New guide for implementation costs incurred in a cloud service contract

 

More insights and guidance

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Acquiring loans

Accounting by banks for loans acquired either directly or through a business combination
 
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Applying the consolidation model to fund managers

How do you determine whether managed funds should be consolidated?