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Transition Guidance - amendments to IFRS 10


Transition Guidance - Amendments to IFRS 10


 

   Project milestones

 

          

 

 

The IASB have clarified 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

28 June 2012: The IASB issued Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12). The amendments clarify the transition guidance in IFRS 10 Consolidated Financial Statements and also provide additional transition relief in IFRS 10, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities. Click here to read the press release.

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.

 

Last IASB meeting update

23 May 2012:The IASB discussed the proposed amendments to IFRS 10 Consolidated Financial Statements arising from the exposure draft published in December 2011.

Click here to access all previous IASB updates on this project.

 

Next discussion by the IASB

Discussions of this project have finished. This project is now complete.

 

Page last updated: 31 May 2012

Related information

Read the press release for the publication of the Amendments

Read the press release for the publication of the ED

Read more about the consolidation project

Project contacts

Michael Stewart
Director of Implementation Activities
email: mstewart@ifrs.org

 

Jane Pike
Senior Technical Manager
email: jpike@ifrs.org

 

Natasha Dara
Technical Associate
email: ndara@ifrs.org