Annual Improvements Projects 2015-2017 - IFRS 3 & IFRS 11

Topic area:
Key words:
IFRS
Initiative
Official name
Definition of a Business and Accounting for Previously Held InterestsProposed amendments to IFRS 3 and IFRS 11
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
28.06.2016
Doc. code
Summary
Status
Status

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Current version
Final version
18.12.2017
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Associated initiatives

Source: IASB, Definition of a Business and Accounting for Previously Held InterestsProposed amendments to IFRS 3 and IFRS 11, 2017