This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.