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AASB 3 - Business Combinations - August 2015
Accounting Standard AASB 3Accounting Standard AASB 3
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Accounting Standard AASB 3
The Australian Accounting Standards Board made Accounting Standard AASB 3 Business Combinations under section 334 of the Corporations Act 2001 on 7 August 2015.
This compiled version of AASB 3 applies to annual periods beginning on or after 1 January 2023 but before 1 July 2026. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 15 December 2022 (see Compilation Details).