The International Accounting Standards Board issued a new standard to report business combinations and mergers and acquisitions.
The International Accounting Standards Board issued a new standard to report business combinations and mergers and acquisitions. This new standard will have a deep impact on the way mergers and acquisitions are structured: control, governance, valuation of the goodwill, step acquisitions and earn-out clauses, etc. All these elements will be treated differently from the past. The seminar presents the major impacts of the standard together with clues about how to implement it in practice.
