Mar 15, 2018
Webinar: Presentation of Amalgamations in IPSAS 40
This short video highlights the key presentation requirements of IPSAS 40 for amalgamations. IPSAS 40 uses the modified pooling of interests method of accounting for amalgamations. Because this approach does not require comparative figures to be restated, the presentation requirements may be different from other versions of the pooling of interests method that entities have used previously.
This video is intended to help users understand the requirements in IPSAS 40.