IFRS 3 (Revised): Impact on earnings

The crucial Q&A for decision-makers

The International Accounting Standards Board (IASB) released a revised standard on business combinations in January 2008.

IFRS 3R: Impact on earnings aims to help dealmakers and preparers of financial statements communicate the consequences of a business combination on the current year's financial statements and how a business combination may affect future years' earnings.

The publication provides background to IFRS 3R, the impact, including on the financial statements and on business processes, questions and answers, and summary differences with US GAAP.

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Joanna Malvern: Publications manager

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