IFRS 3 and IFRS 11 – A Closer Look
The IASB has published proposed amendments to IFRS 3 – Business Combinations and IFRS 11 – Joint Arrangements.
Keywords: Mazars, Thailand, IASB, IFRS 3, IFRS 11
5 October 2016
The Board is proposing that both amendments should be applied prospectively, with early application permitted. The effective date has yet to be decided.
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