1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 3: Business Combinations
  2. IFRS 3: Basis for Conclusions
  3. Disclosures (paras. BC401-BC428)
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Disclosures (paras. BC401-BC428)

Comparing proposed amendment...
BC401-BC402
Disclosure requirements of SFAS 141 (paras. BC403-BC410)
Disclosure requirements of IFRS 3 (paras. BC411-BC418)
Disclosure requirements of the revised standards (paras. BC419-BC422)
Disclosure of information about post-combination revenue and profit or loss of the acquiree (paras. BC423-BC428)
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