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Episode 91: IASB narrow scope amendments

11/09/20

Overview

In May 2020, the IASB released a package of narrow scope amendments on IAS 16, proceeds of testing, IAS 37, onerous contracts, IFRS 3, recognition of liabilities in a business combination and annual improvements 2018 - 2020 (IFRS 1, IAS 41 and IFRS 9 and IFRS 16.)

For further information, please contact: Ruth Preedy and Scott Bandura

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