Clearly IFRS - IFRS 10 Consolidated Financial Statements
; IFRS 13 . Fair Value Measurement. and IAS 19 (2011) Employee Benefits. This list doesn’t include some of the smaller amendments to pre-existing standards such as the consequential amendments to IAS 27 (2011) Separate Financial Statements. and IAS 28 (2011) Investments in Associates and Joint Ventures. arising from the issuance of IFRS 10 ...
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www2.deloitte.comFair Value Measurement (IFRS 13). IFRS 13 is a standard which has broad application and the extent of the impact it has may not be fully evidenced or appreciated until the first annual financial statements which reflect the adoption of the standard. The interim reports under IFRS 13 required only a sub-set of the full IFRS 13