IASB publishes proposed amendments to IFRS 10
Dec 20, 2011
The IASB has published Exposure Draft ED/2011/7 'Transition Guidance (Proposed amendments to IFRS 10)' for public comment.
The proposed amendments address the transition guidance in IFRS 10 Consolidated Financial Statements by clarifying retrospective application. Comments on the exposure draft are due by 21 March 2012.
- IASB press release (link to IASB website)
- Exposure Draft ED/2011/07 Transition Guidance — Proposed amendments to IFRS 10 (PDF 170k, link to IASB website)
- IFRS in Focus — IASB issues exposure draft clarifying the transitional requirements of IFRS 10.