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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