Business Combinations, Consolidations, Associates & Joint Ventures (IFRS 3,IAS 27,28,31)
Business combinations (IFRS 3,IAS 27,28,31)
On 10 January 2008, the IASB published a revised IFRS 3 Business and related revisions to IAS 27 Consolidated and Separate Financial Statements. IFRS 3(2008) replaced IFRS 3(2004) effective for business combinations on or after 1 July 2009.
The revisions […]