FAR32 Business Combinations

What must be disclosed under U.S. GAAP when contingent assets or contingent liabilities are acquired?

What must be disclosed under IFRS when contingent assets or contingent liabilities are acquired?

How is goodwill treated under U.S. GAAP and IFRS?

How does the treatment of accounting for contingencies differ between U.S. GAAP and IFRS, once the contingencies have been recognized?