The International Accounting Standards Board (IASB) has published proposals to improve the quality of accounting for business combinations and to encourage international convergence.
| Position | Technical Update |
The International Accounting Standards Board (IASB) has published proposals to improve the quality of accounting for business combinations and to encourage international convergence. The IASB proposes:
* All business combinations within the scope of Exposure Draft 3 be accounted for using the purchase method. The pooling-of-interests method would be prohibited.
* Costs expected to be incurred as a result of a business combination to restructure the acquired entity's activities would be treated as post-combination expenses, unless the acquired entity has a...
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