Global Standards for the world economy

Friday 22 January 2021

ProjectsWork plan for IFRSIFRS 3 Business Combinations: Hedging the foreign exchange risk in a business combinationDiscussion and papers

IFRS 3 Business Combinations: Hedging the foreign exchange risk in a business combination

Discussion and papers

Stage 1: Current stage

Date Ref. Title Update

May 2011
(IASB)

10

Issues that the Committee recommends should not lead to amendments within the scope of the Annual Improvements process

January 2011
(IFRS IC)

4

IFRS 3 Business Combinations and IAS 39 Financial Instruments Recognition and Measurement – Hedging the foreign exchangerisk in a business combination