A short time ago someone asked me if the rumor was true. I asked “What rumor?” He replied, “The one about IFRS forcing public companies to file management reports when they file their financial statements with the Ontario Securities Commission. I thought they had to file Management Discussion and Analysis Reports (MD&A) with their statements. Is there a difference between
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June 19: IFRS 3 – Accounting for Business Combinations With merger and acquisition activity at an all-time high, accountants have to know how to apply IFRS 3 – Business Combinations. They are expected to know the rules for integrating the acquired company’s assets, liabilities and equity, and how to assign fair values to them, advise management on the choice of options offered
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With merger and acquisition activity at an all-time high, accountants have to know how to apply IFRS 3 – Business Combinations. They are expected to know the rules for integrating the acquired company’s assets, liabilities and equity, and how to assign fair values to them, advise management on the choice of options offered by this standard, include all of the
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