IFRS in Focus — IASB issues amendments to IFRS 10, IFRS 11 and IFRS 12 transition guidance

Published on: 20 Jul 2012

In June 2012, the IASB issued Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12).

This newsletter describes amendments that clarify the transition guidance in IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.

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