Webinar - Accounting for PBE Combinations
NZASB ED 2018-4 introduces requirements for accounting by PBEs for amalgamations and acquisitions.
We provided an overview and covered:
- the significant differences between the ED and the current requirements in PBE IFRS 3 Business Combinations;
- classifying a combination as an amalgamation or an acquisition;
- accounting for acquisitions and amalgamations;
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