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Corporate & Securities Law

: Jim Hamilton's World of Securities Regulation

By James Hamilton

FASB and IASB Issue First Converged Standard: It's on M&A AccountingIn a significant milestone towards international accounting standards, the FASB and the IASB have issued their first converged accounting standard as part of their long-range convergence initiative. The new M&A accounting standard was issued as FASB Statement 141 (R) and revised IFRS 3. The new standards are designed to improve and converge internationally the accounting for business combinations and acquisitions. In pub read more

Full post as published by Jim Hamilton's World of Securities Regulation on January 10, 2008 (boomark / email).