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Final stage

The IASB has completed its Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities. On 20 June 2022 the IASB published the project report and feedback statement, in which the IASB:

  1. concluded that the requirements of IFRS 10, IFRS 11 and IFRS 12 are working as intended and these Accounting Standards are meeting their objectives;
  2. assessed none of the matters arising from the Post-implementation Review to be of high or medium priority; and
  3. assessed five matters to be of low priority and these could be explored if identified as priorities in the next agenda consultation.