First Impressions are prepared for new standards or significant amendments to existing standards. These publications include a discussion of the key elements of the new requirements and highlight areas that may result in a change of practice.
First Impressions: IFRS 3 and FAS 141R Business Combinations (January 2008)
This edition considers the requirements of IFRS 3 Business Combinations (2008) and the related amendments to IAS 27 Consolidated and Separate Financial Statements (2008), issued by the International Accounting Standards Board (IASB).
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