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Definition of a Business and Accounting for Previously Held Interests - AcSB

Date recorded:

At its meeting on September 21-22, 2016, the AcSB discussed the points to be included in its response letter to the IASB’s Exposure Draft, “Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11),” after considering input received from the AcSB’s IFRS Discussion Group. In addition, AcSB members advised the AcSB Chair on points to raise at the September 2016 meeting of the Accounting Standards Advisory Forum on the IASB’s proposals to amend the guidance on business combinations.

Review the Executive Summary on the AcSB's Web site.

Correction list for hyphenation

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