Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

• Charter December 2007: "Accounting for acquisitons", Julie Smith and Dr Julian Griffiths 
   
  We take a look at some of the complexities of accounting for acquisitions under the current standard and highlight how the accounting could change under a revised AASB 3.
 
 

• Charter November 2007: "Combination rules ", Mary Dolson 
   
  The IASB has agreed to amend its standard on business combinations as part of the IFRS/US GAAP convergence program.
 
 

• Charter June 2007: "AIFRS Minefield In Takeovers", Max Williamson FCA  
   
  In the first of a two-part series, a look is taken at how AIFRS presents multiple layers of complications to listed companies in the mining and oil and gas industries.
 
 

• Charter December 2006: "Business Combinations: Think Before You Leap", Chris Dodd, Cameron Perrett and Om Tirabanchasak 
   
  It’s vital to understand the comprehensive set of guidelines when accounting for a merger or acquisition.
 
 

• Charter June 2003: "ED 3: Good Will Hunting", Kimmitt, A.