Global Standards for the world economy

Friday 30 September 2016

Banner graphic

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