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The International Accounting Standards Board
The International Accounting Standards Board and the Financial Accounting Standards Board each published an exposure draft containing joint proposals to improve and align the accounting for business combinations. The objective of the project is to develop a single standard for business combination accounting that can be used for both domestic and cross-border financial reporting. The proposed standard would replace the existing requirements of IASB's IFRS 3 Business Combinations and FASB's Statement No. 141, Business Combinations IASB and FASB also published exposure drafts that propose that noncontrolling interests be classified as equity within the consolidated financial statements and that acquisitions of noncontrolling interests be accounted for as equity transactions. The comment period for the exposure drafts ends Oct. 28. To read the full text of FASB's exposure draft on business combinations, go to www.fasb,org/draft/ed business combinations_replacement_of_fas141.pdf. To read the full text of FASB's exposure draft on noncontrolling interests, go to www.fasb.org/draft/ed_noncontrolling_interests. |
To browse HFMA's Principles and Practices Board healthcare accounting and financial reporting guidance, go to www.hfma.org/resource/P_and_P_board/P_and_P_board_statements.htm
COPYRIGHT 2005 Healthcare Financial Management Association
COPYRIGHT 2005 Gale Group |
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