
June 2023: IFRIC Update
IFRS Talks - PwC's Global IFRS podcast
The Committee's Assessment of the Merger Transaction
The committee decided to publish a tentative agenda decision, essentially explaining that no evidence of significant diversity in the accounting has been identified. And that entities generally do not account for such such merger transactions as business combinations. A few committee members also pointed out that there may be diversity around which carrying amounts are being recognized exactly. Looking forward to the developments on that one.
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