The International Accounting Standards Board (IASB) has published Request for Information—Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.
The objective of the Request for Information is to seek feedback on the matters the IASB is examining to help assess the effects of the Standards’ requirements on users of financial statements, preparers and auditors.
This Post-implementation Review assesses the effects of:
All three Standards have been effective for reporting periods beginning on or after 1 January 2013.
Click here to download the Request for Information
Invitation to comment
The Request for Information is open for comment until 9 April 2021.
You may provide your comments via email to us at email@example.com.
Click here to submit your comments.