L’adoption de la norme IFRS 3 révisée implique, par voie de conséquence, de modifier les normes IFRS 1, IFRS 2 et IFRS 7, les normes comptables internationales IAS 12, IAS 16, IAS 28, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39 et l’interprétation IFRIC 9 de l’International Financial Reporting Interpretations Committee (IFRIC) afin de garantir la cohérence interne du corps des normes comptables internationales.
The adoption of the revised IFRS 3 implies, by way of consequence, amendments to IFRS 1, IFRS 2, IFRS 7, International Accounting Standard (IAS) 12, IAS 16, IAS 28, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39 and Interpretation 9 of the International Financial Reporting Interpretations Committee (IFRIC) in order to ensure consistency between international accounting standards.