# Commission Regulation (EU) 2020/551 of 21 April 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 3 (Text with EEA relevance) (revoked), Division: Amendments to IFRS 3 Business Combinations

Extent: E+W+S+N.I.
Status: repealed

Paragraph 3, the definition of the term ‘business’ in Appendix A and paragraphs B7–B9, B11 and B12 are amended. Paragraphs 64P, B7A–B7C, B8A and B12A–B12D, and headings above paragraphs B7A, B8 and B12, are added. Paragraph B10 is deleted.

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Source: https://www.legislation.gov.uk/eur/2020/551/annex/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-551/annex/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.