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Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 – International Accounting Standards Board

Date recorded:

At its meeting on November 18, 2020, the IASB reviewed the due process steps taken in establishing the scope of the Post-implementation Review and developing the draft Request for Information. All of the Board members confirmed they were satisfied the Board has complied with the due process requirements to establish the scope of the review. The Board decided to publish the Request for Information in December 2020 with a comment period of 150 days.

Review the IASB Update and podcast on the Board'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.