IFRS Foundation, 30 Cannon Street, London EC4M 6XH
28 - 31 March 2006
AGENDA ITEM
Papers
- AP2: Overview of March Papers
- AP2A: Business Combination Principles
- AP2B: Accounting for Partial and Step Acquisitions, Changes in Controlling Ownership Interests, and Loss of Control with a Retained Ownership Interest
- AP2C: Accounting for Bargain Purchases and Overpayments
- AP2D: The Nature and Classification of Noncontrolling Interests in the Consolidated Balance Sheet
- AP2E: Presentation/Disclosure of Information about Changes in Controlling Ownership Interests
Papers
Papers
- AP9A: Joint Ventures Research Project—Research Team’s Covering Note to the IASB
- AP9B: Joint Ventures Research Project—Paper I: The Classification of Joint Arrangements
- AP9C: Joint Ventures Research Project—Paper II: The Definition of a Joint Venture
- AP9D: Joint Ventures Research Project—Paper III: Alternative Views on Papers I and II
