Global Standards for the world economy

Tuesday 18 December 2018

Banner graphic

Settlement of pre-existing relationships

Business Combinations: Settlement of pre-existing relationships


 IFRS 3 Business Combinations: Settlement of pre-existing relationships

IFRS 3 Business Combinations: Settlement of pre-existing relationships

Request asking for clarification on the accounting for a pre-existing relationship that is not a reacquired right, between the acquirer and the acquiree in a business combination.

Project stages

Deliberations

Stage completed May 2011