Post-implementation Review IFRS 10, IFRS 11 and IFRS 12
Initiative
Official name
Project Report and Feedback Statement
Post-implementation Review - IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities
Post-implementation Review - IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities
Type
Other
Level 3 / Other
Initiator
IASB
Submitted
09.12.2020
Doc. code
-
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS 10 - Consolidated Financial Statements
(non-binding, INT)
IFRS 11 - Joint Arrangements
(non-binding, INT)
IFRS 12 - Disclosure of Interests in Other Entities
(non-binding, INT)
Post-implementation Review - IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, 2022