Annual Improvements Projects 2015-2017 - IFRS 3 & IFRS 11
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
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Associated initiatives
Level 1
Amending Regulation (EC) No 1126/2008 adopting certain international accounting standards IAS 12 and 23 and IFRS 3 and 11
(binding, Amendment, EU)
Endorsement of IFRS 3- Definition of a Business
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
Annual Improvements Projects 2015-2017 - IAS 12, IAS 23, IAS 28
(non-binding, INT)
Confirmation of IFRS Improvments 2015-2017
(non-binding, EU)
Review of the IFRS for SMEs Standard
(non-binding, INT)
Source: IASB, Definition of a Business and Accounting for Previously Held InterestsProposed amendments to IFRS 3 and IFRS 11, 2017