IASB addresses definition of a business and accounting for previously held interests
Posted by mostafa on 28 June, 2016
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In a combination of two of its current implementation projects, the IASB has today published ‘Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)’. Comments on the exposure draft are requested by 31 October 2016.