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Post-implementation Review of IFRS 3 Business Combinations

Post-implementation review of IFRS 3 Business Combinations

 Post-implementation Review of IFRS 3 Business Combinations

The IASB is required to conduct a Post-implementation Review (PIR) of each new Standard or major amendment. A PiR normally begins after the new requirements have been applied internationally for two years, which is generally about 30-36 months after the effective date.

Project stages

Issued documents

Scoping of the review

  • During this first phase of the review, we will be consulting the wider IFRS community with the purpose of establishing the scope of the review. The identification of the areas in which possible unexpected costs or implementation problems were encountered will lead to the publication of the Request for Information, which will be published for public comment.
Stage completed: January 2008


Request for Information published 30 January 2014

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