This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IFRS in Focus — IASB issues new standard on consolidation

Published on: May 23, 2011

On May 12, 2011, the International Accounting Standards Board (IASB) issued IFRS 10 Consolidated Financial Statements, a replacement for IAS 27 Consolidated and Separate Financial Statements and SIC-12 Consolidation – Special Purpose Entities.


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.