Business Combinations and Consolidation, 2ed

This second edition of Business Combinations and Consolidation has incorporated the requirements of the new IFRSs 3, 10, 11 and 12, as well as IAS 27 (revised) and IAS 28 (revised). These new and revised IFRSs bring about significant changes to some current practice and the consolidation techniques used currently will need to be modified to suit these changes. Thus, it is essential that readers are aware of the principles that have been prescribed in these new and revised IFRSs. Richly detailed but easy to understand, this book will guide you expertly through the full range of implications and repercussions that are likely to arise from the revised standards.

Features:
- Written in simple English and in a concise manner.
- It explains in an easy to understand manner the various forms and processes of business combinations and 
  provide practical guide on the accounting treatment for the transactions.
- Explains the requirements of the IFRSs in a comprehensive yet easy to understand manner, replete with
  illustrations and case studies covering the commonly faced circumstances.
- An issue-based book that focuses on the application aspects of the requirements of the IFRSs.
- Written by renowed author, Prof Tan Liong Tong.

Contents Includes:
Chapter 1: Business Combinations
Chapter 2: Reverse Acquisition Accounting
Chapter 3: Consolidated and Separate Financial Statements
Chapter 4: Joint Arrangements, Associates and Disclosures of Interests in Other Entities