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Thursday 17 April 2014

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Work plan for IFRSs

 

Consolidation


 

The project is conducted in two parts. The objective of the project is to revise the definition of control and to enhance related disclosures. The topic of investment entities and whether they should be excluded from the consolidation requirements has been separated from the main project because of timing differences.   

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Project set-up

The project is conducted jointly with the FASB though the two boards have different timelines. The IASB will complete the consolidation project in two parts:


Phases Status
Part one: Consolidation and disclosure IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities published on 12 May 2011.
Part two: Investment entities Exposure draft Investment Entities published in August 2011.

 


Page last updated: 4 May 2012

Related information

Read the press release on IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities

Listen to the webcast on Investment Entities, 6 November 2012 - MP4 and WMV [PM sessions]

Read the May 2011 feedback statement on IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities

A webcast introducing IFRSs 10, 11 & 12 [May 2011] click here to listen

Click here to view the interaction between IFRS 10,11 and12

Click here for letters received after the publication of IFRSs 10, 11 and 12

Project contact

Jana Streckenbach
Technical Manager
email: jstreckenbach@ifrs.org

 

Patrina Buchanan
Senior Technical Manager
email: pbuchanan@ifrs.org

 

Sarah Geisman
Assistant Technical Manager
email: sgeisman@ifrs.org