However, we are concerned with some aspects, such as the subsequent accounting for contingent liabilities, the prohibition on amortising goodwill in all circumstances, the proposed treatment for 'negative goodwill', and the determination of cash-generating units. We are also concerned with the timing of the various projects on business combinations. An exposure draft on application of the purchase method, being developed jointly with the FASB, is expected in the second quarter of 2003, with a final IFRS in 2004. Based on the IASB's tentative decisions in that project, certain principles may contradict or significantly alter the decisions in ED 3. Therefore, we suggest that it may be advantageous to delay issuance of a final Standard until completion of the project on the application of the purchase method – to minimise any confusion with the issuance of two standards on business combinations within a short period of time.