Our FRD publication on business combinations has been updated to enhance and clarify our interpretive guidance.

We hope this publication will help you understand and apply the accounting for business combinations. We are also available to answer your questions and discuss ...

The IASB intends to improve disclosures for the subsequent performance of a business combination, to retain the impairment-only approach for goodwill.

1 мар. 2020 г. · IAS 36 restricts these cash flow projections such that they must exclude estimated future cash flows expected to arise from future restructuring ...

In April 2024, the IASB issued a summary for its project on business combinations under common control (BCUCC) that marks the project's end.

In this Handbook, which supplements our in-depth guide on Business combinations, we provide additional information to help companies understand the accounting ...

Is your acquisition a business combination under ASC 805? Here's how to tell and what that means for the accounting treatment.

Our comprehensive handbook provides detailed guidance and interpretations of ASC 805, with illustrative examples and Q&As. Не найдено: ey | Нужно включить: ey

EY has submitted a comment letter to the IASB with its views on Exposure Draft Business Combinations - Disclosures, Goodwill and Impairment.

This chapter discusses the key characteristics of a business and identifies which transactions require the application of business combination accounting.