IFRS in brief – 19 June 2008
The new rules for acquisitions and disposals, and why some entities should consider early adopting the rules

The AASB has issued revised standards on accounting for business combinations (AASB 3) and reporting in consolidated and separate financial statements (AASB 127). The revisions make significant changes to the way that entities account for acquisitions and disposals.

This edition of IFRS in brief focuses on the revisions to the standards, their impact on current practice, how entities should prepare for the mandatory adoption of the standards, and why some entities should seriously consider adopting the revised standards early.

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IFRS in brief - 19 June 2008 [PDF 37 KB]

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