Research and reviews for PIRs and ASAF
Impact
The Board has used academic and other research in two main areas.
This section provides links to documents we have produced in our Post-implementation Reviews that refer to academic and other research.
Post-implementation Review IFRS 3 Business Combinations
Post-implementation Review IFRS 8 Operating Segments
Date
Title
This section provides links to some of the research discussed at meetings of the Accounting Standards Advisory Forum (ASAF).
Date
Title
Apr 2016
Dec 2015
Mar 2015
Mar 2015
