Global Standards for the world economy

Tuesday 26 January 2021

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Request for Information [January 2014]

Request for Information January 2014

Request for Information and Comment letters

The IASB seeks feedback on the implementation of its Business Combinations Standard to learn about whether it is working as intended

On 30 January 2014 the International Accounting Standards Board (IASB) began the public consultation stage of its review of IFRS 3 Business Combinations by publishing a Request for Information (RfI) on experience with, and the effect of, implementing the Standard. The RfI seeks feedback on whether the Standard provides information that is useful to users of financial statements, whether there are areas of the Standard that represent implementation challenges and whether unexpected costs have arisen when preparing, auditing or enforcing the requirements of the Standard.

In addition to publishing the RfI, the IASB will also undertake a range of outreach activities internationally to gather further feedback on the effect of implementing IFRS 3.

Comment letter deadline

The Request for Information comment period ended on 30 May 2014.

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.

View the Comment letters.


Due process documents
Request for Information: Post-implementation Review: IFRS 3 Business Combinations [PDF]
情報要請: 適用後レビュー:IFRS第3号「企業結合」 (Japanese) [PDF]



Denise Durant
Technical Manager