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AASB 3 - Business Combinations - March 2008
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 6 March 2008.
This compiled version of AASB 3 applies to annual reporting periods beginning on or after 1 January 2018. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 21 January 2015 (see Compilation Details).