Global Standards for the world economy

Tuesday 20 August 2019

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Research impact

Research used in our Post-implementation Reviews


This page provides links to documents we have produced in our Post-implementation Reviews that refer to academic and other research.

 

Date Title Document type
December 2014 Post-implementation Review IFRS 3 Business Combinations—Discussion of constituent feedback and academic research IASB Agenda Paper 12A
December 2014 Post-implementation Review IFRS 3 Business Combinations—Findings IASB Agenda Paper 12B
September 2014 Post-implementation Review: IFRS 8 Operating Segments Report and Feedback Statement (includes a summary of academic research and related literature)
September 2014 IFRS 3 Business Combinations—Academic literature review IASB Agenda Paper 12G
November 2013 IFRS 3 Business Combinations—Input obtained from Phase I of the PIR IASB Agenda Paper 13A
January 2013 Post-implementation review of IFRS 8 Operating Segments—Review of academic literature to December 2012 IASB Agenda Papers 6B
January 2013 Post-implementation review of IFRS 8 Operating Segments—Appendices: Summary of relevant literature to December 2012 IASB Agenda Paper 6C

 

 

 

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