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IFRS 3 — Accounting for contingent consideration in a business combination

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EFRAG endorsement status report 2 September 2014
02 Sep 2014
This endorsement status report from the European Financial Reporting Advisory Group (EFRAG) notes that the Accounting Regulatory Committee (ARC) has voted in favour of the amendments from the 2010-2012 and 2011-2013 annual improvements cycles.
EFRAG endorsement status report 24 June 2014
24 Jun 2014
This endorsement status report from the European Financial Reporting Advisory Group (EFRAG) notes that the Accounting Regulatory Committee (ARC) has voted in favour of 'Defined Benefit Plans: Employee Contributions (Amendments to IAS 19)'. The report also notes that endorsement of the 2010-2012 and 2011-2013 annual improvements cycles is no longer expected in 2014.
Need to know — IASB issues Annual Improvements: 2010-2012 Cycle
13 Dec 2013
This edition of ‘Need to know’ outlines the recent amendments to seven International Financial Reporting Standards (IFRSs) issued under the annual improvement process.
EFRAG endorsement status report 12 December 2013
12 Dec 2013
EFRAG has updated its Endorsement Status Report to reflect the IASB's issuance of 'Annual Improvements to IFRSs 2010-2012 Cycle' and 'Annual Improvements to IFRSs 2011–2013 Cycle'.
Deloitte comment letter on annual improvements to IFRSs
05 Sep 2012
Deloitte's IFRS Global Office has submitted a letter of comment to the International Accounting Standards Board (IASB) on its Exposure Draft ED/2012/1 — 'Annual improvements to IFRSs 2010–2012 cycle'.

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Correction list for hyphenation

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