IFRS Handbook: Business Combinations and Non-controlling Interests

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By KPMG IFRG Limited | Jan. 01, 2010


From the IFRS Institute



This edition of IFRS Handbook provides a comprehensive analysis of IFRS 3 (2008) Business Combinations and the accounting for non-controlling interests in accordance with IAS 27 (2008) Consolidated and Separate Financial Statements. The Handbook includes extensive interpretative guidance and illustrative examples to elaborate or clarify the practical application of IFRS 3 and IAS 27.

The Handbook is based on standards and interpretations that have been issued by the International Accounting Standards Board (IASB) by 30 November 2009, which would be effective for mandatory application for annual reporting periods ending on 31 December 2010.

The impact of pronouncements that are effective for mandatory application after that date, e.g., IFRS 9 Financial Instruments, are discussed briefly in Appendix I to this Handbook. Appendix I also identifies the IASB's projects that are likely to result in changes to the accounting for business combinations and non-controlling interests in the future.

To obtain a version of this IFRS publication, please email KPMG IFRG.

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