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Business Combinations Summary Sheet (External Audit) - February 2016

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Business Combinations Summary Sheet (External Audit) - February 2016

Description

SUMMARY SHEET– BUSINESS COMBINATIONS

Audit objectives
1 To ensure that all business combinations are accounted for in accordance with applicable regulations and financial reporting standards.
2 To ensure that goodwill and excess of the acquirer's interest in the fair values of identifiable net assets acquired in a business combination over cost ('negative goodwill') have been correctly accounted for.
3 To ensure impairment is adequate if applicable.
4 To confirm that all necessary disclosures concerning business combinations, goodwill and negative goodwill have been made and that the information is appropriately presented and described.

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Standard (Non-IT) Audit Program

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