AASB 3

Business Combinations

Operative Date Reporting periods beginning on or after 1 January 2023 but before 1 July 2026

IASB Extras
IASB Illustrative Examples
IASB Basis for Conclusions
IASB Table of Concordance
US GAAP Comparison - Comparison of IFRS 3 and SFAS 141(R)

IFRS IC Agenda Decisions
Various agenda decisions (latest dated April 2024)

AASB Extras
Basis for Conclusions on AASB 2008-11 re NFP Business Combinations [PDF 116kB]