Menu

Comments-Request for Information - Post-Implementation Review IFRS 3 "Business Combinations"

Grant Thornton International Ltd comments on IASB's "Request for Information - Post-Implementation Review IFRS 3 Business Combinations." We see no need for a major overhaul of requirements, yet have concerns in these areas: definition of a business, separate recognition of intangible assets and accounting for contingent payments linked to future employment.
Download the PDF.