Welcome to the website of the IFRS Foundation and the IASB

Saturday 29 August 2015

Banner graphic

Annual Improvements

Business Combinations: Accounting for contingent consideration in a business combination


 Narrow-scope amendments (Annual Improvements)

IFRS 3 Business Combinations: Accounting for contingent consideration in a business combination

The objective of this amendment is to clarify certain aspects of accounting for contingent consideration in a business combination.

Project stages

Deliberations

Issued documents

Stage 1: Exposure Draft published 3 May 2012
Stage completed: December 2013



/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }