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Description :
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ED Proposed Amendments to IFRS 3 deals with combinations involving two or more mutual entities and combinations in which separate entities are brought together to form a reporting entity by contract alone without the obtaining of an ownership interest. We understand that the objective of the exposure draft is to avoid the continued application to such combinations of either the pooling of interest method or the purchase method as defined by superseded IAS 22 Business Combinations until further guidance on applying the purchase method to such transactions is developed.
After considering comments on this ED, the Board decided to include the issues addressed in the ED in the 30 June 2005 exposure draft.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Final Comment Letter
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Efrag Output
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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