1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 36: Impairment of Assets
  2. IAS 36: Basis for Conclusions
  3. Testing goodwill for impairment (paragraphs 80-99) (paras. BC131-BC177)
  4. Changes as a result of 2008 revisions to IFRS 3 (Appendix C) (para. BC170A)
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Version date: 26 February 2020 - onwards
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Changes as a result of 2008 revisions to IFRS 3 (Appendix C) (para. BC170A)

BC170A As a result of the changes to IFRS 3 (as revised in 2008), the requirements in Appendix C of the Standard and the related illustrative examples have been amended to reflect the two ways of measuring non‑controlling interests: at fair value and as a proportion of the identifiable net assets of the acquiree. Appendix C has also been modified to clarify the requirements of the Standard.

Comparing proposed amendment...
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