The International Accounting Standards Board
(IASB) has deferred the timing for the post-implementation review
of IFRS 3.
In an update of its work plan, the
standard-setter said the post-implementation review of IFRS 3,
Business Combinations, will be initiated after the third
quarter of 2012 and not in the expected second quarter.
The update also outlined other projects it
expects to implement by the end of June 2012.
These include:
- Finalised pronouncements from the annual improvements project
and the proposed amendments to the transitional requirements in
IFRS 10 Consolidated Financial Statements, - Review draft of the general hedge accounting chapter of IFRS 9
Financial Instruments, - Exposure draft arising from the annual improvements
project - Feedback statement from the IASB’s agenda consultation 2011,
and - Request for views arising from the post-implementation review
of IFRS 8 Operating Segments.
How well do you really know your competitors?
Access the most comprehensive Company Profiles on the market, powered by GlobalData. Save hours of research. Gain competitive edge.
Thank you!
Your download email will arrive shortly
Not ready to buy yet? Download a free sample
We are confident about the unique quality of our Company Profiles. However, we want you to make the most beneficial decision for your business, so we offer a free sample that you can download by submitting the below form
By GlobalData
