EFRAG invites companies to participate in a study of IFRS 10 and the consolidation of special purpose entities
22 Mar 2012
The European Financial Reporting Advisory Group (EFRAG) invites companies to participate in a supplementary study on the impact of IFRS 10 on the consolidation of SPEs.
This study will be included in the impact analysis of the EU Commission to IFRS 10 – regardless of the endorsement advice from EFRAG. It will illustrate the impact of IFRS 10 Consolidated Financial Statements on the scope of the consolidation of SPEs. EFRAG will carry out this study in close cooperation with European national standard setters.
Click for EFRAG press release (link to EFRAG website) for more information, including how to participate in the supplementary study.