The International Accounting Standards Board's Post-implementation Review of IFRS 3 Business Combinations was completed in 2015.
The IFRS Interpretations Committee has considered some stakeholders' questions related to IFRS 3 Business Combinations.
The Interpretations Committee explains in an agenda decision why it has not proposed a standard-setting project for the work plan. In many cases, agenda decisions also explain how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern that prompted a review of the Standard.
The Agenda Decisions that relate to this Standard, as well as information about supporting activities, can be found by expanding the links below.
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