Transcription of IASB issues three new standards: Consolidated …
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IASB issues three new standards: Consolidated …
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. It also includes the issues raised in SIC-12 Consolidation Special Purpose Entities. What remains in IAS 27 is limited to accounting for subsidiaries, jointly controlled entities, and associates in separate financial statements.
2 IASB issues three new standards: Consolidated Financial Statements, Joint Arrangements, and Disclosure of Interests in Other Entities Because IFRS 11 uses the principle of control in IFRS 10 to define joint control, the determination of …
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