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The effect analysis for IFRS 10 Consolidated Financial Statements, which also includes the effect analysis for IFRS 12 Disclosure of Interests in Other Entities, and the effect analysis IFRS 11 Joint Arrangements are now available for download on the project pages.
The effect analyses provide detailed insights into the potential impacts of the new requirements using case studies and other quantitative and qualitative material, as appropriate.
- To view the effect analysis for IFRS 10 and IFRS 12, click here
- To view the effect analysis for IFRS 11, click here
For more information about the standards, read the Feedback statements, which are high-level summaries of the projects: /P>
- To read the IFRS 10 and IFRS 12 Feedback statement, click here
- To read the IFRS 11 Feedback statement, click here
Source- http://www.ifrs.org
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