Financial Reporting Standard 3 : Business combinations

Bibliographic Details
Corporate Author: Lembaga Piawaian Perakaunan Malaysia
Format: Book
Language:English
Published: Kuala Lumpur : Malaysian Accounting Standards Board , c2011
Series:Financial reporting standard 3
Subjects:
Table of Contents:
  • 1. Introduction
  • 2. Objective
  • 3. Scope
  • 4. Identifying a business combination
  • 5. The acquisition method
  • 6. Subsequent measurement and accounting
  • 7. Disclosures
  • 8. Effective date and transition
  • 9. Withdrawal of FRS 3