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.

Administrative session – Committee work in progress

Date recorded:

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.



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.