• 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.
In the Headlines cover
Download Now
PDF files require Adobe Reader to view

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