1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 3: Business Combinations
  2. IFRS 3: Basis for Conclusions
  3. Effective date and transition (paras. BC429-BC434F)
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Effective date and transition (paras. BC429-BC434F)

Comparing proposed amendment...
BC429-BC432
Effective date and transition for combinations of mutual entities or by contract alone (paras. BC433-BC434)
Transition requirements for contingent consideration from a business combination that occurred before the effective date of IFRS 3 (as revised in 2008) (paras. BC434A-BC434C)
Effective date and transition for clarifications of the accounting for contingent consideration that arises from business combinations (para. BC434D)
Scope exceptions for joint ventures (para. BC434E)
Previously held interest in a joint operation (amendments issued in December 2017) (para. BC434F)
Amendments issued in May 2020 (paras. BC434G-BC434H)
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