• Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 1/31/2014

Your opportunity to feed back on practical issues with IFRS 3  

To help assess whether its new standards and major amendments are working as intended, the IASB conducts post-implementation reviews as part of its due process. In line with this practice, the IASB is seeking formal feedback on the practical issues that constituents have faced in applying IFRS 3 Business Combinations. In particular, the focus is on the usefulness of the accounting and disclosure requirements and the challenges in applying the standard.
We encourage constituents to take this opportunity to provide feedback based on their practical experience of the standard.

Review of business combinations accounting (2014/02)

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To help assess whether IFRS 3 Business Combinations is working as intended, the IASB has issued a request for information to constituents.

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