Post Implementation Review of IFRS 10, IFRS 11 and IFRS 12 – International Accounting Standards Board
At its meeting on November 15-19, 2021, the IASB met to decide: (i) whether to take further action on two topics arising from the Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12; and (ii) whether to conclude the Post-implementation Review. Before deciding to take action on these topics, the IASB decided to develop further aspects of its strategy based on feedback from post-implementation reviews. The IASB will discuss its strategy at a future meeting.
Review the IASB Update and podcast on the Board's Web site.