Determine how the control requirements under IFRS will apply to interests in associates and joint ventures and examine the impact of the reporting requirements on the comparability of financial statements.
Description Assignment 3: IFRS Reporting for Business Combinations, Joint Ventures and Interests in Associates Business combinations, generally referred to as mergers and acquisitions, are important in global capital markets. The reporting requirements for investments in associates, joint ventures and business combinations are dependent upon control. The objective of IFRS is to provide useful information to […]