Recent Accounting Standard Changes Will Impact your Acquisitions & Disposals


Recent accounting standard changes will impact your acquisitions and disposals

What impact will accounting standard changes make to your acquisitions & disposals?

For financial years beginning on or after 1 July 2009, business combinations accounting is changing. We expect the new IFRS 3 standard to result in greater earnings volatility, partucularly for transactions involving earn-out arrangements, taking control of an existing investment or those with contingent consideration, pre-existing trading relationships with the target or indemnities.

Accounting standard changes
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