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IFRS 10 – Control of a structured entity by a lender

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Common control transactions
A project to address accounting for transactions between entities that are ultimately controlled by the same party or parties (so-called 'common control transactions'). This project was reactivated as a research project as part of the IASB's response to its Agenda Consultation 2011. A discussion paper is expected in the second half of 2018.
Consolidation — Comprehensive project
Completed 2011. IFRS 10 'Consolidated Financial Statements' was issued on 12 May 2011, implementing a single consolidation model based on the concept of control replacing both IAS 27 and SIC-12.
Consolidation — Investment entities
Completed 2012. The IASB issued 'Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)' on 31 October 2012.
IAS 32 — Put options over non-controlling interests (NCIs)
Discontinued as a project in its own right in 2014. The issues will now be discussed as part of the project 'Financial instruments with characteristics of equity'.
IFRS 10 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 10 'Consolidated Financial Statements' and the Committee's public explanation of the reasons for not adding the item to its agenda.
IFRS 10 — Transitional requirements
Completed 2012. The IASB issued 'Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance' on 28 June 2012.
IFRS 10/IAS 28 — Investment entity amendments
Completed 2014. The IASB issued 'Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28)' on 18 December 2014.
IFRS 10/IAS 28 — Sales or contributions of assets between an investor and its associate/joint venture
Completed 2014. The IASB issued 'Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28)' on 11 September 2014.
IFRS 13 — Unit of account
This project has been discontinued. At its January 2016 meeting the IASB decided to continue work in this area as part of the post-implementation review of IFRS 13. The review is expected to take place during 2016.

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