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Final stage

On 28 June 2012, the International Accounting Standards Board 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, and provide additional transition relief in IFRS 10, IFRS 11 and IFRS 12.

The amendments have an effective date of 1 January 2013.