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

Date recorded:

At its meeting on July 20-21, 2021, the IASB met to discuss feedback on the Request for Information. The Board discussed:

  1. feedback from comment letters;
  2. feedback from outreach it undertook between January and May 2021; and
  3. an update to the academic literature review.

The Board was not asked to make any decisions. The Board will decide at a future meeting whether to take any action as a result of the post-implementation review. The Board would consider any such actions as part of the Third Agenda Consultation.

Review the IASB Update and podcast on the Board's Web site.

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