Work in Progress

Date recorded:

The Staff will present their analysis on the feedback received on the following tentative agenda decision at a future meeting:

  • IFRS 3 Business Combinations — Acquisition of a group of assets that does not constitute a business

The Staff are currently in the process of analysing the following matter:

  • IFRS 9: Dual currency bonds – whether a dual currency bond meets the solely payments of principal and interest condition in IFRS 9

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.