Details

  • Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Accounting Advisory Services, International Financial Reporting Standards (IFRS)
  • Type: Regulatory update
  • Date: 23/12/2011

IFRS In the Headlines

IFRS In the Headlines
In the Headlines (formerly IFRS Briefing Sheets) provide a timely update on International Financial Reporting Standards (IFRS) developments.

Clarifying IFRS 10 transition (2011/41) 

IFRS 10 Consolidated Financial Statements introduces a new approach to determining which investees should be consolidated.  It was issued in May 2011 as part of its new suite of consolidation and related standards.
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IFRS 10 Consolidated Financial Statements is effective for annual periods beginning on or after 1 January 2013. It contains a general principle of retrospective application upon adoption.
IFRS Briefing Sheets - International financial reporting updates 

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