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IASB updates the IFRS 10, "Effect Analysis"

  • IASB (International Accounting Standards Board) Image

Jul 23, 2013

The IASB has updated the IFRS 10, "Effect Analysis," originally published in September 2011.

The update removed the example of the special purpose vehicle that issues credit-linked notes, which had proved problematic.

The updated Effect Analysis and the previous version (last updated January 2012, example now deleted on pages 25 and 26) are both available on the IASB's Web site.

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.