Business Groups and Assets
Lead-Japan
IFRS Standards & Projects of the WG |
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| IFRS 3 | IFRS 6 | IFRS 10 | IFRS 11 | IFRS 12 |
| IAS 16 | IAS 23 | IAS 27 | IAS 28 | IAS 36 |
| IAS 38 | IAS 40 | IAS 41 | BCUCC | Goodwill |
| Mining | Rate Regulated Activities | |||
WG Members |
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| Australia | China | Hong Kong | Indonesia | Korea |
| Mongolia | Nepal | New Zealand | Pakistan | Singapore |
| Sri Lanka | Thailand | Uzbekistan | ||
Sub-Working Groups
| Sub-WG | Sub-WG Leader | Sub-WG Members |
|---|---|---|
| Business Combinations under Common Control (BCUCC) | Hong Kong | All BG & Assets WG members |
| Extractive Activities and Intangible Assets | Australia | Japan, China, India, Korea, Pakistan, Uzbekistan |