Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.

KPMG reports on changes to accounting for revenue contracts acquired in a business combination. FASB issues business combination amendments.

Our materials provide analysis on the current discussions about business combinations, as well as guidance on the IASB's consolidation suite of standards ...

14 мар. 2024 г. · Investors are increasingly seeking improved information on acquisitions – referred to as business combinations under IFRS® Accounting Standards.

A 'business combination' is a transaction or other event in which an acquirer obtains control of one or more businesses.

KPMG insights into the latest thinking on accounting when businesses are combined or consolidated.

19 окт. 2021 г. · Chapter 17 (pp 431-491) covers many aspects of how to determine the fair value of intangible assets acquired in a business combination, ...

Common control business combinations should be accounted for using the pooling of interests method. Ind AS Implementation Guide I 16. © 2020 KPMG, an Indian ...

Our in-depth guide to the SEC's filing and reporting requirements related to significant acquisitions and dispositions.

Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI. The IASB's two possible measurement ...