Business combinations exposure drafts delayed

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26 Apr 2002

IASB's recently updated project summary for its Business Combinations project indicates that the three exposure drafts expected for this project will not be issued until some time in the second half of 2002. The three EDs are for (a) a new IFRS on business combinations that would replace IAS 22, (b) a revised IAS 36, Impairment of Assets, and (c) a revised IAS 38, Intangible Assets. .

IASB's recently updated project summary for its Business Combinations project indicates that the three exposure drafts expected for this project will not be issued until some time in the second half of 2002. The three EDs are for (a) a new IFRS on business combinations that would replace IAS 22, (b) a revised IAS 36, Impairment of Assets, and (c) a revised IAS 38, Intangible Assets.

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