Administrative session – Committee work in progress

Date recorded:

The staff is currently researching two agenda requests that have been received by the Committee but for which the Committee has not yet discussed the issue.

These two requests include:

  • IFRS 3:9 requesting clarification on the identification of the acquirer in a business combination involving a newly formed entity
  • IAS 27:13 requesting clarification on whether the amendments to IAS 27 in 2008 can be applied to group reorganisations in which a newly incorporated entity inserted into a group, rather than added on top of a group, and has several direct subsidiaries rather than just one direct subsidiary.

The Committee had no questions for the staff on these two items.



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