IASB, FASB exposure drafts: business combinations.

• Position: Financial Accounting Standards Board - International Accounting Standards Board - Brief Article

The International Accounting Standards Board and FASB each have published exposure drafts aligning the accounting for business combinations for both domestic and cross-border financial reporting.

The proposed standard would replace IASB IFRS 3 Business Combinations and FASB Statement No. 141, Business Combinations.

Download FASB's Business Combinations at...