Other Standards have made minor consequential amendments to IFRS 3. They
include Improvements to IFRSs (issued in May 2010), IFRS 10 Consolidated
Financial Statements (issued May 2011), IFRS 11 Joint Arrangements (issued
May 2011), IFRS 13 Fair Value Measurement (issued May 2011), Investment
Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) (issued October 2012),
Annual Improvements to IFRSs 2010–2012 Cycle (issued December 2013) and
Annual Improvements to IFRSs 2011–2013 Cycle (issued December 2013).