A post-implementation review released Wednesday generally supported the accounting requirements in IFRS 3, Business Combinations, but identified areas for further research, including accounting for ...

Above, IASB Chairman Hans Hoogervorst. IFRS Foundation The International Accounting Standards Board is considering adding new rules on how companies account for acquisitions and goodwill as part of ...

The total IFRS impairment charge was allocated between the opening IFRS balance sheet as at January 1, 2010 ($734 million) and the Company's third quarter 2010 comparative IFRS results ($2,330 million ...

PARIS -- As the recession bites and stocks continue to slide, acquisitions made by European companies at the height of the merger boom could become a time bomb, as accounting rules are likely to force ...