21- FRS 3 requires published quoted price of equity instruments issued to be taken as the fair value of the cost of business combination. How do we deal with the incremental goodwill created when the fair value of business combination (based on published quoted price) exceeds the agreement price on the completion date of the business combination?
18- Is profit equalisation reserve maintained by Islamic banking institutions a liability?
01- How to account for investment in subsidiary in the separate financial statements of a parent in an internal group reorganization situation where merger basis of accounting is used?
See also Upcoming Working Group meeting Issues undertaken by Industry Task Force Submission of issue Consensus reached
