Share Your Views
The Accounting Standards Board (AcSB) issued its Exposure Draft, Combinations, and we need your feedback!
We are holding two roundtable discussions to hear your views on the proposals.
The AcSB has proposed, subject to comments received, to introduce a new standard in Part III to account for the combination of two or more NFPOs.
We will be discussing the AcSB’s proposals on:
- the scope of the new standard;
- the criteria to determine when a combination is accounted for as a merger or as an acquisition;
- the measurement and disclosure guidance on how to account for a merger or acquisition; and
- the proposed effective date.
Your input is critical to help us determine if we should consider any changes to the proposals before finalizing the standard.
Take advantage of this opportunity to provide your views directly to senior AcSB representatives in an open forum discussion.
If you are unable to attend one of the scheduled roundtables, contact us so we can consider alternative ways to obtain your input.