Financial Reporting Developments

    Business combinations

    Business combinations Cover (pdf, 4.8mb)  

    Our FRD publication on business combinations has been updated to reflect recent standard-setting activity and to further clarify and enhance our interpretive guidance in several areas. It also includes an updated appendix on accounting for asset acquisitions, which is based on our recent Technical Line publication, A closer look at the accounting for asset acquisitions. Appendix H of the FRD summarizes the updates.



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