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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 October 25-28, 2021, the IASB decided that, while developing its work plan for 2022 to 2026 as part of the Third Agenda Consultation, it will consider topics arising from the PIR of IFRS 10, IFRS 11 and IFRS 12, including:

  1. topics that are of high priority: (i) investment entities—subsidiaries that are investment entities; and (ii) collaborative arrangements outside the scope of IFRS 11;
  2. topics that are of medium priority: (i) investment entities—definition of an investment entity; and (ii) corporate wrappers; and
  3. a low-priority topic: (i) transactions that change the relationship between an investor and an investee.

In addition, the Board will consider whether to take further action in relation to other topics identified from feedback on its Request for Information.

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

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