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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.


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