Transition Guidance—amendments to IFRS 10
Project milestones
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The IASB proposes to clarify the transition guidance in IFRS 10 Consolidated Financial Statements to allay the concerns of some who thought that the transition provisions in the standard were more burdensome than originally intended. |
Project news
20 December 2011 The International Accounting Standards Board (IASB) today published for public comment proposed amendments to IFRS 10 Consolidated Financial Statements. Click here for more details. |
IASB meeting updates
In November 2011 the staff presented a summary of the comment letters received on the Request for Views Effective Date and Transition Methods (RFV) that was published in October 2010, focusing on the effective date and transition requirements of the forthcoming IFRSs on consolidations and joint arrangements [IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests with Other Entities, IAS 28 Investments in Associates and Joint Ventures (as revised in 2011) and IAS 27.
Click here for more information and to access all previous IASB updates on this project. |
Next discussed by the IASB
The IASB expects to start its deliberations based on the feedback received in May 2012. |
Page last updated: 26 April 2012