Global Standards for the world economy

Friday 15 January 2021

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IFRS Interpretations Committee

Accounting for reverse acquisition transactions where the acquiree is not a business

 IFRS Interpretations Committee agenda decision

IFRS 3 Business Combinations: Accounting for reverse acquisitions that do not constitute a business

The IFRS Interpretations Committee received a request to provide guidance to account for a reverse acquisition transaction in which the accounting acquiree is not a business.

Project stages


Stage completed: March 2013