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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 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.

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.