Post-Implementation Review of IFRS 10, IFRS 11 and IFRS 12
Project Type:
Post-implementation review
Status:
Completed
Milestone:
Final Documents
Completed Date: 14 July 2021
In December 2020, the IASB published, as part of its due process, a Request for Information (RFI) on the Post-Implementation Review (PIR) of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities (the Standards).
Outreach
Following the publication of the Request for Information (RFI) the UKEB started its initial stakeholder outreach.
Timeline
-
2
Final Documents
Hide all milestone documentation
The UKEB published its Final Comment Letter on 26 May 2021.
Final Comment Letter - Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
The UKEB published its Feedback Statement on 14 July 2021.
Feedback Statement - Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
-
1
Consultation
Hide all milestone documentation
The UKEB published its Draft Comment Letter on 14 April 2021 for public consultation.
Draft Comment Letter - Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
Invitation to Comment
Invitation to Comment - Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
Invitation to Comment - Your details - Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
The consultation closed on 5 May 2021.
Stakeholder Responses
The UKEB received the responses below from stakeholders on its Draft Comment Letter.