(2)On 14 May 2020, the International Accounting Standards Board (IASB) published several minor amendments to International Accounting Standard (IAS) 16 Property, Plant and Equipment , IAS 37 Provisions, Contingent Liabilities and Contingent Assets , and International Financial Reporting Standards (IFRS) 3 Business Combinations . Those amendments provide further clarifications for a more consistent application of the standards, or update references.