Transcription of IASB issues three new standards: Consolidated …
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IASB issues three new standards : Consolidated financial Statements, Joint Arrangements, and Disclosure of Interests in Other EntitiesThe International Accounting standards Board (IASB) recently issued three new standards : ifrs 10 Consolidated financial Statements, ifrs 11 Joint Arrangements, and ifrs 12 Disclosure of Interests in Other Entities. These new standards are effective for annual periods beginning on or after 1 January 10 replaces the portion of IAS 27 Consolidated and Separate financial Statements that addresses the accounting for Consolidated financial statements.
3 IASB issues three new standards: Consolidated Financial Statements, Joint Arrangements, and Disclosure of Interests Other Entities Evaluating power IFRS 10 also includes application guidance
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