Work in progress

Date recorded:

The following new matter has not yet been presented to the IFRS IC:

Merger between a parent and its subsidiary in separate financial statements: How a parent that prepares separate financial statements applying IAS 27 Separate Financial Statements accounts for a merger with its subsidiary in its separate financial statements.

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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.