Effective date of IFRS 10/11/12 amendments

When 01 Jan 2013
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Where London
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The IASB issued Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance on 28 June 2012.

The standard amends the following standards:

  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements
  • IFRS 12 Disclosure of Interests in Other Entities

Consequential amendments are also made to IFRS 1 First-time Adoption of International Financial Reporting Standards.

The amendments are applicable to annual periods beginning on or after 1 January 2013.

News article: IASB amends transition guidance for IFRS 10

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