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Effective date of IFRS 3 amendments updating a reference to the Conceptual Framework

When 01 Jan 2022
from to
Timezone UTC
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On 14 May 2020, the IASB issued 'Reference to the Conceptual Framework (Amendments to IFRS 3)' with amendments to IFRS 3 'Business Combinations' that update an outdated reference in IFRS 3 without significantly changing its requirements. The amendments are effective for annual reporting periods beginning on or after 1 January 2022.

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