Administrative session – Committee work in progress
The staff is currently researching two agenda requests that have been received by the Committee but for which the Committee has not yet discussed the issue.
These two requests include:
- IFRS 3:9 requesting clarification on the identification of the acquirer in a business combination involving a newly formed entity
- IAS 27:13 requesting clarification on whether the amendments to IAS 27 in 2008 can be applied to group reorganisations in which a newly incorporated entity inserted into a group, rather than added on top of a group, and has several direct subsidiaries rather than just one direct subsidiary.
The Committee had no questions for the staff on these two items.