Comment letter deadline on ED Proposed amendments to IFRS 3 and IFRS 11

When Oct 31, 2016
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Where Comment letter deadline
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The International Accounting Standards Board (IASB) published for public consultation proposed amendments to IFRS 3, Business Combinations and IFRS 11, Joint Arrangements. It clarifies both the definition of a business and how to account for previously held interests.

Further information about the Exposure Draft—Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11)—can be accessed on the IASB's Web site. The deadline for comments is October 31, 2016.

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