Are you aware of the implications of IFRS 3 on acquisitions?
| The IASB issued IFRS 3 (revised) on 10 January 2008. The new standards are applicable from periods beginning on or after 1 July 2009.
The revised standard continues to apply the acquisition method to business combinations, with some significant changes. To find out more about the new standard, read our publication IFRS 3 (Revised): Impact on earnings - the crucial Q&A for decision-makers. |
IFRS 3 makes the accounting for business combinations a boardroom issue. The increased transparency it brings will give the market a greater insight into what has been acquired. They will be able to judge the financial success or failure of acquisitions more quickly and accurately.
Acquisitions: Accounting and transparency under IFRS 3 provides an overview of the changes, and the potential impact on acquisition strategy. The changes affect all stages of the acquisition process - from planning to post-deal results.
Hard copies of our publications can be obtained from your local PricewaterhouseCoopers office, or by ordering online.
Publications Search Page
Download 
