Exposure draft of proposed amendments to IFRS 3 business combinations: combinations by contract alone or involving mutual entities : comments to be received by 31 July 2004
International Accounting Standards Board
International Accounting Standards Board, 2004 - Business & Economics - 21 pages
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30 Cannon Street 31 March 36 as revised accounting for business acquiree‘s identifiable assets acquirer and acquiree acquirer in exchange agreement date amendments to IFRS annual period beginning applies IAS 36 apply the IFRS apply the revised applying the purchase Basis for Conclusions Board concluded Board decided Board observed business combinations involving Business Combinations project businesses are brought carrying amount Conclusions on IFRS contingent liabilities recognised dual listed corporation effective date entities are brought entities or businesses entity by contract exchange for control fair value form a reporting IASB IFRS 3 arising IFRS 3 Business information needed Intangible Assets International Accounting Standards liabilities and contingent limited retrospective application London EC4M 6XH needed to apply ownership interest paragraph 37 past business combinations pooling of interests proposed amendments purchase method reliably measurable consideration reporting entity required to apply revised in 2004 revised version scope of IFRS separate entities United Kingdom version of IFRS