Deloitte
Accounting Research Tool
Clear
Search
Menu
Quick Links
Financial Reporting
Sustainability Reporting
Deloitte Newsletters
Help
Log in / Subscribe
iGAAP
iGAAP
GAAP in the UK
US Standards
Log in / Subscribe
iGAAP
Financial Reporting
iGAAP
Volume A - A guide to IFRS reporting
Volume B - Financial Instruments - IFRS 9 and related Standards
Volume C - Financial Instruments - IAS 39 and related Standards
Volume D - IFRS 17 Insurance Contracts
Illustrative financial statements for IFRS reporters
Illustrative disclosures for insurers applying IFRS 17
Illustrative financial statements for banks
Financial Reporting Literature
IFRS Accounting Standards (linked to Deloitte accounting guidance)
IFRS Accounting Standards (Blue and Red Books)
IASB Amendments
The IFRS for SMEs Accounting Standard
IASB Proposals
Draft IFRIC Interpretations
IASB Guidance and Requests for Information
IFRS Foundation Proposals and Reports
TRG Meetings
IASB Newsletters and Meeting Summaries
IASB Educational Material (including Webcasts and Podcasts)
IASB Speeches, Articles and Presentations
Sustainability Reporting
Deloitte Guidance
Volume E - Sustainability Reporting (Global)
Volume F - Sustainability Reporting (EU)
Volume G - Sustainability Reporting (GHG Protocol)
Sustainability Reporting Literature
IFRS Sustainability Disclosure Standards
ISSB Amendments
ISSB Proposals
ISSB Guidance and Requests for Information
IFRS Foundation Proposals and Reports
ISSB Newsletters and Meeting Summaries
ISSB Educational Material (including Webcasts and Podcasts)
ISSB Speeches, Articles and Presentations
SASB Standards
EU Legislation: EU Directives – Consolidated Versions
EU Legislation (including ESRS): EU Sustainability Reporting Requirements
Deloitte Newsletters
Financial Reporting Newsletters
iGAAP in Focus (formerly IFRS in Focus)
A Closer Look
IFRS in your pocket
IFRS on Point
Thinking allowed
Sustainability Reporting Newsletters
iGAAP in Focus (formerly IFRS in Focus)
ISSB Adoption Tracker
A Closer Look
IFRS in your pocket
IFRS on Point
Help
DART Help
Welcome to the Deloitte Accounting Research Tool (DART)!
What's New on DART?
Key Features
DART Pricing
FAQs
Search Tips
Copyright notice and disclaimer of liability
Cookies Notice
DART Sitemap
Sitemap
Home
Financial Reporting
Financial Reporting Literature
IASB Proposals
IASB Exposure Drafts
ED/2016/1, Definition of a Business and Accounting for Previously Held Interests — Proposed Amendments to IFRS 3 and IFRS 11
Previous Section
Next Section
You are here
...
IASB Exposure Drafts
ED/2016/1, Definition of a Business and Accounting for Previously Held Interests — Proposed Amendments to IFRS 3 and IFRS 11