Skip to content (Press enter)

The IASB has undertaken a number of activities to support consistent application of this Standard. You can find information about all of these activities by following the links below. A Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 was conducted by the IASB and was completed in 2022.

IFRS Interpretations Committee

The Interpretations Committee has considered a number of questions submitted to it related to the Standard.

When the Interpretations Committee decides not to add a standard-setting project to the work plan to address a question submitted, it explains why in an agenda decision. In many cases, agenda decisions also include explanatory material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision.

All of the Agenda Decisions that relate to this Standard can be found by expanding the link below.

Date Title