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IFRS Project Insights — Consolidation

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FEE publishes an analysis of combined and carve-out financial statements
15 Feb 2013
The European Federation of Accountants (FEE) has published a paper ‘Combined and Carve-out Financial Statements Analysis of Common Practices’. The paper summarises the most common practices as well as the main issues and challenges related to the preparation of combined and carve-out financial statements in compliance with IFRS.
IASB publishes proposed amendments to IFRS 10
20 Dec 2011
The IASB has published Exposure Draft ED/2011/7 'Transition Guidance (Proposed amendments to IFRS 10)' for public comment.
EFRAG calls for deferral of consolidation and joint arrangement standards
12 Dec 2011
The European Financial Reporting Advisory Group (EFRAG) has publicly released a letter it is has written to the IASB calling for the deferral of the effective date of the 'suite of standards' on consolidation, joint ventures and disclosures.
EFRAG invites companies to participate in the field-testing of new standards
15 Sep 2011
The European Financial Reporting Advisory Group (EFRAG) will conduct field-testing of the new requirements on joint arrangements (IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities) and the new requirements on consolidation (IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities), all published by the IASB in May 2011. The purpose of the field-testing is to identify potential implementation and application difficulty, and to estimate the effort required to implement and apply the new requirements.
IASB effect analyses for IFRS 10 and IFRS 11
08 Sep 2011
The IASB has posted to its website effect analyses for IFRS 10 Consolidated Financial Statements (including IFRS 12 Disclosure of Interests in Other Entities) and IFRS 11 Joint Arrangements (see our earlier story for more information about the effects analysis for IFRS 11).
IASB updates work plan to reflect recent decisions
27 Jul 2011
The IASB has published an updated work plan, reflecting recently issued documents and incorporating the effects of its recent decisions.
Notes from July IFRS Interpretations Committee meeting
07 Jul 2011
The IFRS Interpretations Committee met in London on 7-8 July 2011. We have posted Deloitte observer notes from the topics discussed at the meeting.
Further notes from the June IASB meeting
15 Jun 2011
The IASB's regular monthly meeting was held on 13-15 June 2011 in London, much of it a joint meeting with the FASB.
New issue of the IASB's Investor Perspectives
18 May 2011
In April 2010, the Trustees of the IFRS Foundation and the IASB launched a programme to enhance investors' participation in the development of International Financial Reporting Standards (IFRSs).
Podcasts on new IASB standards
12 May 2011
A number of Deloitte podcasts have been published on the new IFRSs issued by the IASB today - the 'suite of five standards' on consolidation, joint ventures and disclosures, and the new standard on fair value measurement.

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