In March 2004 the IASB replaced IAS 22 and three related Interpretations (SIC-9
Business Combinations—Classification either as Acquisitions or Unitings of
Interests, SIC-22 Business Combinations—Subsequent Adjustment of Fair Values
and Goodwill Initially Reported and SIC-28 Business Combinations—‘Date of
Exchange’ and Fair Value of Equity Instruments) when it issued IFRS 3 Business
Combinations.