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:
- feedback from comment letters;
- feedback from outreach it undertook between January and May 2021; and
- 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.
