Reference to the Conceptual Framework

Updates NZ IFRS 3 Business Combinations by replacing a reference to an older conceptual framework with a reference to the most recent conceptual framework.

• Reference to the Conceptual Framework – This version is effective for reporting periods beginning on or after
  1 Jan 2022 (early adoption permitted)

  Date of issue: Jun 2020

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*Additional Material is restricted to those with NZ-assigned IP addresses only.