Business combinations are often large transactions for the companies involved, and play a central role in the global economy. IFRS 3 Business Combinations specifies how companies must account for these transactions.

The International Accounting Standards Board (Board) has published a Discussion Paper in March 2020 on possible improvements to the information companies report about acquisitions of businesses to help investors assess how successful those acquisitions have been. After considering feedback, the IASB will decide how to move forward with the project. If the IASB decides to amend IFRS Standards, it will publish an Exposure Draft.

The forum will provide an overview of the discussion paper and seek comments from our participants. Your views and experience are important. Please join us on 16 November 2020 or send us your suggestions!

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*For claiming the CPD, participants are required to register on SCAA website and complete the questionnaire before 20 November 2020 (Fri) at 6:00PM. The link of the questionnaire will be sent to those enrolled participants.

*For those who don’t enroll beforehand and watching the replay, they need to register on SCAA website. The registration deadline will be 20 November 2020 at 6:00PM.