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.
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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.
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