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New definition of ‘Business’ and its accounting implications

December 20, 2018[2018] 100 taxmann.com 320 (Article)
On 22 October 2018, the International Accounting Standards Board (IASB) issued amendments to the guidance on IFRS 3, Business Combinations that has revised the definition of a business. Whilst there are no immediate changes in Indian Accounting Standards (Ind AS), this amendment will eventually follow in Ind AS as well. In this article we shall take a closer look at the amendment and identify the practical accounting implications.
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