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EFRAG final comment letter on proposed amendments to IFRS 3 regarding a reference to the Conceptual Framework

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

02 Oct 2019

The European Financial Reporting Advisory Group (EFRAG) has issued its final comment letter on the IASB exposure draft ‘Reference to the Conceptual Framework (Proposed amendments to IFRS 3)'.

The exposure draft contains three proposed amendments to IFRS 3 'Business Combinations' that would update an outdated reference in IFRS 3 without significantly changing the requirements of the standard.

EFRAG agrees with all three proposed amendments.

A press release and the comment letter are available on the EFRAG website.

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