Items tagged with "IFRS 3"

News Item

IASB concludes project on business combinations under common control

The International Accounting Standards Board (IASB) has wrapped up its project on Business Combinations under Common Control (BCUCC) with the publication of a project summary – the main takeaway being: no action is the way forward.

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Investors take note: IASB outlines acquisitions update

We recently reported on the International Accounting Standards Board’s (IASB) proposed new amendments designed to enhance transparency in acquisition reporting.

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Improving acquisition reporting: IASB’s latest move

In a bid to enhance transparency in acquisition reporting, the International Accounting Standards Board (IASB) has proposed new amendments. The Board published an Exposure Draft last week, aiming to provide investors with better insights into companies’ acquisition strategies and post-acquisition performance.

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