Exposure Draft and comment letters—Amendments to IFRS 3 Business Combinations


The proposals include a draft standard that the boards have developed in their first major joint project. The objective of the project is to develop a single high quality standard for accounting for business combinations that could be used for both domestic and cross-border financial reporting.

The proposed standard would replace the existing requirements of the IASB's IFRS 3 Business Combinations and the FASB's Statement 141 Business Combinations.

The Exposure Draft was open for comment until 28 October 2005.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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