Show Sections

Final stage

In May 2020 the International Accounting Standards Board (Board) issued Reference to the Conceptual Framework, which made amendments to IFRS 3 Business Combinations.

The amendments updated IFRS 3 by replacing a reference to an old version of the Board’s Conceptual Framework for Financial Reporting with a reference to the latest version, which was issued in March 2018.

This website uses cookies to support your browsing experience, including cookies for signing in to your IFRS account and analytics cookies. You can view the full list of cookies in our privacy policy