Log in to your account
FREE Sign up to Accountancy Daily and enjoy
- Unlimited analysis & case report access
- Exclusive surveys & industry updates
- And much, much more...
The IASB has begun a review of its business mergers’ standard, IFRS 3, while grappling with the impact of changes to interest rate benchmarks. Jeroen Van Doorsselaere outlines the impact on disclosures and transparency