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  • Service: Audit, IFRS
  • Industry: Energy & Natural Resources, Power & Utilities, Oil & Gas
  • Type: Business and industry issue
  • Date: 1/11/2013

IFRS Practice Issues: Adopting the consolidation suite of standards 

Transition to IFRSs 10, 11 and 12 is now upon us. In this IFRS Practice Issues, we focus on their adoption.
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IFRS Practice Issues publications address practical applications issues that an entity may encounter when applying a specific IFRS or related interpretation. They include a discussion of selected requirements, together with interpretative guidance and examples to elaborate and clarify the practical application of the requirements.


This edition of IFRS Practice Issues considers the requirements of Consolidated Financial Statements, Joint Arrangement and Disclosure of Interests in Other Entities: Transition Guidance, which was published in June 2012 and deals not only with the amendments but also with all aspects of the transition to the new consolidation suite of standards. Further discussion is included in the 9th Edition 2012/13 of the KPMG publication entitled Insights into IFRS

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IFRS Publications and news - IFRS publications and news – To receive information on the latest IFRS issues including GAAP comparisons, line of business, illustrative financial statements, comment letters and latest developments on Leases, Revenue and Financial Instruments 

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