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

Date recorded:

At its meeting on April 7, 2021, the AcSB began discussing the key issues to include in its response letter to the International Accounting Standards Board’s (IASB) Request for Information, “Post-implementation Review: IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, and IFRS 12 Disclosure of Interests in Other Entities.”

The Board considered stakeholder feedback obtained to date through its outreach activities on this topic. The Board will discuss a draft of its response letter at its meeting on April 21, 2021. The AcSB encourages stakeholders to share their views on the Request for Information by submitting comment letters to the IASB by May 10, 2021, with a copy to the AcSB. If respondents would like the Board to consider their comments when drafting its letter to the IASB, they should submit their response letters to the AcSB before the IASB’s comment deadline.

Review the Executive Summary on the AcSB's Web site.

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