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.

-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.