EFRAG initial comments on revised IFRS 3 “Business Combinations” and the amended IAS 27 “Consolidated and Separate Financial Statements”

31 July 2008

EFRAG requests comments on the revised IFRS 3 “Business Combinations” and the amended IAS 27 “Consolidated and Separate Financial Statements”.

EFRAG requests comments on the revised IFRS 3 “Business Combinations” and the amended IAS 27 “Consolidated and Separate Financial Statements”. It is consulting both on its assessment of the new standards against the EU endorsement criteria and on its initial assessment of the costs and benefits that would arise from the implementation of the new standards in the EU.

 

Deadline for comments is 19 September 2008.

 

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