Evaluate the current control requirements in business combinations for filing consolidated returns under IFRS.
Speculate how the changes for reporting non-controlling (minority) interest will impact valuation.
Assess the significance of the changes reflected in IFRS 10 on reporting requirements for business combinations.
Identify problems that can be eliminated with special purpose entity reporting.
Determine how the control requirements under IFRS will apply to interests in associates and joint ventures and examine the impact of the reporting requirements on the comparability of financial statements.
Identify the significant issues surrounding the capitalization of Borrowing Costs under IAS 23.
Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.