Work in Progress

Date recorded:

The Staff will present their analysis on the feedback received on the following tentative agenda decision at a future meeting:

  • IFRS 3 Business Combinations—Acquisition of a group of assets that does not constitute a business

The Staff are currently in the process of analysing the following matter:

  • IFRS 9: Dual currency bonds – whether a dual currency bond meets the solely payments of principal and interest condition in IFRS 9


There was no discussion on this paper.

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.