Navigating the accounting for business combinations

The aims of the publication are to assist management in:

planning and negotiating the terms of the business combinations - identifying how alternative deal strategies can affect an acquirer's reported results and financial position
preparing to report the effects of the transaction - by noting key information requirements, accounting policy options and areas where specialist advice might be needed
applying IFRS 3 - by summarising the requirements, using extensive examples to explain their application and highlighting possible problem areas.