This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Deloitte comment letter on IASB Request for Information "Post-implementation Review: IFRS 3 Business Combinations"

Published on: May 30, 2014

Deloitte responded to the International Accounting Standards Board’s Post-implementation Review: IFRS 3 Business Combinations.

We continue to support the post-implementation review programme as a valuable addition to the Board’s due process and to the aim of ensuring consistent, high quality financial reporting that provides valuable information to investors. We believe that the review of IFRS 3 merits particularly careful consideration as this is a standard that frequently presents conceptual and practical issues in preparing and auditing financial statements and addresses highly significant transactions that might frequently be an area of focus for users. We encourage the Board to, as far as possible, address these issues as part of the post-implementation review.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.