IASB updates IFRS 10 Effects Analysis
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.
