This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IAS Plus newsletter — Proposals for a new standard on consolidation

Published on: 23 Jan 2009

On 18 December 2008, the International Accounting Standards Board (IASB) published ED 10 Consolidated Financial Statements, which proposes a new Standard to replace the requirements of IAS 27 Consolidated and Separate Financial Statements dealing with consolidation and also SIC-12 Consolidation – Special Purpose Entities.

ED 10 is the result of the IASB’s work to date on its consolidation project, which was added to the Board’s active agenda in 2003 and which has been accelerated in the light of the global financial crisis and recommendations made by the Financial Stability Forum and others.

Download

Related Topics

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.