Global Standards for the world economy

Friday 18 October 2019

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The IASB agreed that the issue did not meet the criteria for inclusion in Annual Improvements

 19 May 2011


Following the IFRS Interpretations Committee's recommendations, the Board agreed that five issues did not meet the criteria for inclusion in Annual Improvements, including IFRS 3: settlement of a pre-existing relationship between the acquirer and the acquiree.

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