IFRS 3 - Business Combinations
Initiative
Official name
IFRS 3 Business Combinations
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
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
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Amendments to IFRS 3 - Definitions of assets and liabilities
(non-binding, Amendment, INT)
New accounting requirements for mergers and acquisitions
(non-binding, INT)
Source: IASB, IFRS 3 Business Combinations, 2008