Commission services effect studies on Business Combinations and IAS 39

01 December 2008

Following the effect studies prepared by EFRAG the Commission published its endorsement advice on IFRS 3 & IAS 27 Business Combinations, and on IAS 39 Eligible Hedge Items.

Following the effect studies prepared by EFRAG the Commission published its endorsement advice on IFRS 3 & IAS 27 Business Combinations, IAS 39 Eligible Hedge Items, IFRIC 15 Agreements for the Construction of Real State, and IFRIC 16 Hedges of a Net Investment in a Foreign Operation.

 

The Commission documents are attached below

 

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