IFRS Institute: Definition of a business

Webcast overview:

This 60-minute live IFRS webcast discusses the IASB’s amendments to IFRS 3 with respect to the definition of a business. It also highlights key changes from the previous definition of a business, the practical consequences of the new optional concentration test and the remaining differences between IFRS and US GAAP.

Speakers:

Nick Burgmeier

Nick Burgmeier

Partner, Dept. of Professional Practice, KPMG US

Kevin Bogle

Kevin Bogle

Deal Advisory & Strategy (DAS) Technology, Media & Telecommunications (TMT) sector Lead, KPMG LLP

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KPMG US IFRS® Institute

Delivering KPMG guidance, publications and insights on the application of IFRS® Accounting Standards in the United States. Sharing our expertise and perspective to inform your decision-making in an evolving global financial reporting environment.