xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2.Each company shall apply the amendments referred to in points...
Article 3.This Regulation shall enter into force on the third day...
INTERNATIONAL ACCOUNTING STANDARDS Improvements to International Financial Reporting Standards
Amendments to IFRS 1 First-time Adoption of International Financial Reporting...
Amendments to IFRS 3 Business Combinations
65A Contingent consideration balances arising from business combinations whose acquisition dates...
65B If a business combination agreement provides for an adjustment to...
65C A business combination agreement may allow for adjustments to the...
65D However, when a business combination agreement provides for such an...
65E In some circumstances, the acquirer may be required to make...