Friday, July 01, 2005

Business Combinations--the First Joint FASB--IASB Exposure Draft

The FASB and IASB (International Accounting Standards Board) issued their first ever joint exposure draft today, with the topic being business combinations. IASB and FASB, in addition to the FEI (Financial Executives Institute) link above, should have plenty of additional detail. Unquestionably, many in the financial world have wanted more standardization in accounting standards among major commercial nations; this certainly seems to be a step toward the standardization goal.

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