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IASB updates IFRS 10 Effects Analysis

  • IASB (International Accounting Standards Board) (blue) Image

23 Jul 2013

The IASB has updated the IFRS 10 Effects Analysis originally published in September 2011.

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

The updated Effects Analysis and the previous version (last updated January 2012, example now deleted on pages 25 and 26) are both available on the IASB website.

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.