Business Combinations – A 39 Year Journey but have we arrived?
By Lim Ju May Mergers, acquisitions, takeovers and corporate restructurings are significant cornerstones that determine the growth and way forward for businesses and corporations. These events and transactions in accounting language are termed business combinations (“BC”) and the accounting requirements are set out in IFRS/SFRS(I) 3 Business Combinations. The business combination accounting standard was first […]