Global Standards for the world economy

Sunday 30 April 2017

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Acquisition of Control over a Joint Operation

Business Combinations: Acquisition of Control over a Joint Operation


 Work in progress

IFRS 3 Business Combinations: Acquisition of Control over a Joint Operation

Request to clarify whether a previously held interest in a joint operation that is not structured through a separate vehicle is remeasured on the acquisition of control over the business of the joint operation.

Project stages