At this meeting, the Interpretations Committee discussed:
- a summary of the results from the staff’s further outreach activities to preparers, industry sector groups and the large accounting "&" auditing networks/firms;
- a summary of the discussion of these outreach results with the FASB staff and the Post Implementation Review Team of the Financial Accounting Foundation; and
- a list of issues identified by the staff from these outreach results and discussions that could be further explored as part of the IASB’s post-implementation review of IFRS 3.
The Interpretations Committee decided that these summaries, the list of issues that could be further explored as part of the post-implementation review of IFRS 3 and a summary of its discussion during this meeting will be contributed to the post-implementation review of IFRS 3.
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