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Business Combinations, Consolidation (IFRS 3 and IAS 27) literature

19 March 2009 6,384 views 3 Comments

Hello,

I am an Austrian student and I would like to write about consolidation. More specifically I am going to write a comparison between full consolidated corporations and consolidation at equity. As far as I know, equity consolidation exists as term in german, but not in English. In English it is referred to as elimination of balances according to IAS 27 debt consolidation. IFRS 3 – Business Combinations is going to be relevant for me as well.

I am in the need of some good literature to read up on the topic. I would like to write my master’s thesis in English and therefore it is quite difficult to find english according literature in university libraries.

However, if you could recommend me a good book on the topic, I am going to buy it. I just want to avoid buying a book which is not connected to my topic at all.

So far I am reading german literature and “A Global Guide to Accounting for Business Combinations and Noncontrolling Interests Application of the U.S. GAAP and IFRS Standards” by PriceWaterhouseCoopers.

Thanks,

Willi

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