Global Standards for the world economy

Wednesday 15 July 2020

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New IASB tentative decision

 28 September 2012

The IASB tentatively decided to propose that an acquirer of an interest in a joint operation that constitutes a business should apply the relevant principles of business combination accounting and the related disclosure requirements in IFRS 3 and other Standards in accounting for the acquisition.

View the September IASB Update.