IFRS 3 et IAS 27: Key features of the new standards in 40 Q&A

Mazars Insight IFRS 3 & IAS 27 - 2008/2009

Mazars published a technical brochure addressing the changes to IFRS 3 and IAS 27.

Under investors’ pressure, the FASB (i.e. the American accounting standard setter) and IASB initiated a few years ago a roadmap to the convergence of US GAAP and IFRS.

With respect to business combinations, the definitive standards, published in late 2007 (US GAAP) and early 2008 (IFRS), introduced a large number of amendments and clarified a number of points.

The objective of this brochure is to summarize the key features of the new IFRS standards in 40 Q&A.

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