Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

Topic area:
Key words:
IFRS
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
Type
Other
Level 3 / Other
Initiator
IASB
Submitted
09.12.2020
Doc. code
-
Summary
Status
Status

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Current version
Final version
20.06.2022
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

Source: IASB, 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, 2022