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AASB 3 - Business Combinations (Revised)

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


 
The following is a list of articles regarding AASB 3 that may be of interest (please note that only members can view Charter articles): 
  • 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.