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In this podcast, Deloitte partners Stephen Ferris and Debbie Hankey discuss the recent amendments to accounting for mergers, acquisitions and similar transactions made by the International Accounting Standards Board (IASB).

Debbie and Stephen explore some of the practical aspects of the major changes resulting from the amendments, including:

• the immediate expensing of transaction costs
• new volatility in reported profits arising from share-based payment arrangements, earn outs and other contingent arrangements, and pre-existing relationships
• the use of the 'full goodwill' method to account for acquisitions
• an expanded emphasis on fair value
• what C-level executives need to do to prepare for the changes.

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Related links:

• Accounting alert 2008/01 'Further changes in business combination accounting'
• Media release 'Companies must come to grips with new accounting standards on mergers and acquisitions'
• IAS Plus Newsletter (PDF, 121KB)
• Deloitte Corporate Finance Valuations team 
• Deloitte IFRS-related services 

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