Welcome to the website of the IFRS Foundation and the IASB

Tuesday 29 July 2014

Banner graphic

IFRS Interpretations Committee

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

Deliberations

Issued documents

Stage completed: December 2013