Article écrit par Sandra Schmidt
L'IASB, l'organisme de normalisation des normes comptables internationales, vient de publier des propositions d'amendements aux normes IFRS 3 « regroupements d'entreprises » et 11 « partenariats ».
Il s'agit d'un exposé-sondage. Les entreprises ont jusqu'au 31 octobre 2016 pour envoyer leurs commentaires.
Ces amendements sont de portée limitée et doivent permettre de :
- clarifier la notion d'entreprise au sens des deux normes ;
- préciser la manière de comptabiliser les intérêts détenus antérieurement à la survenance d'une opération, qui entre dans le champ d'application de l'une des deux normes.
Dans le second cas, il s'agit de clarifier le mode de comptabilisation des intérêts détenus antérieurement à une opération dans une entreprise qui fait l'objet :
- d'une prise de contrôle ;
- d'un contrôle conjoint.
IASB completes Post-implementation Review of Business Combinations Standard
17 June 2015
The International Accounting Standards Board (IASB) today announced the completion of its Post-implementation Review of IFRS 3 Business Combinations.
It shows general support for the accounting requirements in the
Standard but identifies some areas where further research will be
undertaken, including accounting for goodwill.
The IASB conducts Post-implementation Reviews (PIR) of its new Standards and major amendments two years after they become effective. The purpose of the review is to consider whether the new Standard is functioning as anticipated, has achieved its objectives and has improved financial reporting. Any issues identified by the review that require further action are subject to the normal processes and criteria for being added to the IASB’s agenda.
The scope of this review covered the whole Business Combinations project, including resulting consequential amendments to other Standards, such as IAS 36 Impairment of Assets.
The IASB based its review on information gathered from three main sources: a review of academic literature and other reports, feedback received from investors and other users of financial statements, and feedback received from preparers, auditors and regulators. Over 60 outreach meetings were organised with stakeholders around the world.
The review of academic literature provides evidence that generally supports the business combinations accounting requirements of IFRS 3 and related Standards, particularly in relation to the usefulness of reported goodwill, other intangible assets and goodwill impairment. However, investors expressed mixed views on aspects of the current accounting for goodwill, with some preferring a return to periodic amortisation of goodwill.
Many preparers, auditors and regulators identified implementation challenges in the requirements, in particular applying the definition of a business, measuring the fair value of contingent consideration, contingent liabilities and intangible assets, and testing goodwill for impairment on an annual basis.
Taking into account all of the evidence collected through this post-implementation review, in February 2015, the IASB added two projects to its research agenda to explore further the key findings. These projects will focus on the following issues:
End
The IASB conducts Post-implementation Reviews (PIR) of its new Standards and major amendments two years after they become effective. The purpose of the review is to consider whether the new Standard is functioning as anticipated, has achieved its objectives and has improved financial reporting. Any issues identified by the review that require further action are subject to the normal processes and criteria for being added to the IASB’s agenda.
The scope of this review covered the whole Business Combinations project, including resulting consequential amendments to other Standards, such as IAS 36 Impairment of Assets.
The IASB based its review on information gathered from three main sources: a review of academic literature and other reports, feedback received from investors and other users of financial statements, and feedback received from preparers, auditors and regulators. Over 60 outreach meetings were organised with stakeholders around the world.
The review of academic literature provides evidence that generally supports the business combinations accounting requirements of IFRS 3 and related Standards, particularly in relation to the usefulness of reported goodwill, other intangible assets and goodwill impairment. However, investors expressed mixed views on aspects of the current accounting for goodwill, with some preferring a return to periodic amortisation of goodwill.
Many preparers, auditors and regulators identified implementation challenges in the requirements, in particular applying the definition of a business, measuring the fair value of contingent consideration, contingent liabilities and intangible assets, and testing goodwill for impairment on an annual basis.
Taking into account all of the evidence collected through this post-implementation review, in February 2015, the IASB added two projects to its research agenda to explore further the key findings. These projects will focus on the following issues:
- (a) the effectiveness and complexity of testing goodwill for impairment;
- (b) the subsequent accounting for goodwill;
- (c) challenges in applying the definition of a business; and
- (d) identification and fair value measurement of intangible assets such as customer relationships and brand names.
End
International Accounting Standards Board proposes narrow-scope amendments to IFRS 3 and IFRS 11
28 June 2016
The International Accounting Standards Board (the Board) today published for public consultation proposed amendments to IFRS 3 Business Combinations and IFRS 11 Joint Arrangements. It clarifies both the definition of a business and how to account for previously held interests.
The proposed amendments provide:
The proposed amendment to accounting for previously held interests was developed through the IFRS Interpretations Committee.
Further information about the Exposure Draft—Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11)—can be accessed here. The deadline for comments is 31 October 2016.
Sources : IFRS.org | Compta-Online.com
The proposed amendments provide:
- clearer application guidance to help distinguish between a business and a group of assets when applying IFRS 3; and
- clarification on how a company should account for previously held interest in a business, if acquiring control, or joint control, of that business.
The proposed amendment to accounting for previously held interests was developed through the IFRS Interpretations Committee.
Further information about the Exposure Draft—Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11)—can be accessed here. The deadline for comments is 31 October 2016.
Sources : IFRS.org | Compta-Online.com
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