On 10 January 2008, the International Accounting Standards Board issued a revised version of IFRS 3 Business Combinations and an amended version of IAS 27 Consolidated and Separate Financial Statements. The new requirements have an effective date of 1 July 2009, but earlier adoption is permitted.
The project was undertaken with the US Financial Accounting Standards Board (FASB). The FASB’s equivalents to IFRS 3 and IAS 27 are SFAS 141(R) Business Combinations and SFAS 160 Noncontrolling Interests in Consolidated Financial Statements. Those standards are available on the FASB website.
Material localizado por meio da Okai.
