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Heads Up — New IFRSs Issued on Consolidation

Published on: May 27, 2011

This issue discusses the IASB’s new and amended guidance on consolidated financial statements, including the following five recently issued standards (often collectively referred to as "the package of five"): (1) IFRS 10, Consolidated Financial Statements; (2) IFRS 11, Joint Arrangements; (3) IFRS 12, Disclosure of Interests in Other Entities; (4) IAS 27 (Revised 2011), Consolidated and Separate Financial Statements; and (5) IAS 28 (Revised 2011), Investments in Associates and Joint Ventures.

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