Beyond the GAAP no.74 - January 2014
In addition, the IASB launched a Post-Implementation Review to gather information on the relevance and usefulness of the financial information resulting from application of IFRS 3 - Business Combinations. Stakeholders are asked for their opinion on separate recognition of intangible assets at fair value, recognition of noncontrolling interests, step acquisitions and partial disposals, among other things. However, it is not yet known how the information gathered will be used, as IFRS 3 is a US GAAP converged standard.