IFRS 3

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2020 Updated list of international financial reporting standards (IFRS)

The following is the list of international financial reporting standards:

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Revision question on IFRS 3 (NBAA, C1, NOV 2018)



Three parties A, B and C establish a separate legal entity (entity X) in which the three parties have different shares of voting rights. Entity X’s activities constitute a business (as defined in IFRS 3: Business Combination). The parties A, B and C have 50%, 25% and 25% voting rights respectively in entity X. A … Read the rest