Welcome to the website of the IFRS Foundation and the IASB

Wednesday 01 October 2014

Banner graphic

Project news


The Interpretations Committee contributes its experience to the Post-Implementation Review of IFRS 3

 15 May 2013


At this meeting, the Interpretations Committee discussed:

  1. a summary of the results from the staff’s further outreach activities to preparers, industry sector groups and the large accounting "&" auditing networks/firms;
  2. a summary of the discussion of these outreach results with the FASB staff and the Post Implementation Review Team of the Financial Accounting Foundation; and
  3. a list of issues identified by the staff from these outreach results and discussions that could be further explored as part of the IASB’s post-implementation review of IFRS 3.

The Interpretations Committee decided that these summaries, the list of issues that could be further explored as part of the post-implementation review of IFRS 3 and a summary of its discussion during this meeting will be contributed to the post-implementation review of IFRS 3.

For more information, please click here.