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.
IASB issues three new standards: Consolidated Financial Statements, Joint Arrangements, and Disclosure of Interests in Other Entities The International Accounting Standards Board (IASB) recently issued three new
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