IFRS 3 (Revised): Impact on earnings

Acquisitions (M&A) represent a core growth strategy for many companies. Accounting considerations shouldn't drive acquisition decisions, but accounting can have a real impact on deal structures, on the planning and process that surround deals, and on communications with the marketplace.

This publication aims to help dealmakers and preparers of financial statements communicate the consequences of a business combination on the current year's financial statements and how a business combination may affect the future years' earnings.

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