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b'Buying or selling a business may be a step too far for you \\u2013 you may simply want to partner with others. If that\\u2019s the case, figuring out what type of transaction you have entered into can be tricky. The accounting really depends on whether you are jointly controlling a business, you\\u2019re buying a share in another company or simply bringing in investors by issuing shares of one of your companies. In this podcast, Andrea Schriber and Tara Smith discuss these scenarios.\\xa0\\n\\u2018IFRS\\xae\\u2019, \\u2018IASB\\xae\\u2019, \\u2018IFRIC\\xae\\u2019, \\u2018IFRS for SMEs\\xae\\u2019, \\u2018IAS\\xae\\u2019 and \\u2018SIC\\xae\\u2019 are registered Trade Marks of the IFRS Foundation and are used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its Trade Marks are in use and/or have been registered.'