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Appendix - Amendments to the Basis for Conclusions on other IFRSs

This appendix contains amendments to the Basis for Conclusions on other IFRSs that are necessary in order to ensure consistency with IFRS 3 (as revised in 2008) and the related amendments to other IFRSs. Amended paragraphs are shown with new text underlined and deleted text struck through.
 

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The amendments contained in this appendix when the revised IFRS 3 was issued in 2008 have been incorporated into the text of the Basis for Conclusions on IFRSs 2, 4 and 5 and on IASs 36 and 38 as issued at 10 January 2008.

Comparing proposed amendment...