Request for Information Post-implementation Review IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities

IASB conducts Post-implementation Review of already issued IFRS Standards to identify whether these Standards provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standards; and whether unexpected costs have arisen in connection with applying or enforcing the standards. At present, Post-implementation Review on IFRS10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities is open for comments.

 How to comment

1.Electronically:  

Click on "Submit a comment letter" below (preferred method)

  

2. Email:                   

Comments can be sent to: commentsasb@icai.in 

3. Postal:           

Secretary, Accounting Standards Board,

The Institute of Chartered Accountants of India,

ICAI Bhawan, Post Box No. 7100,

Indraprastha Marg, New Delhi 110 002


Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in

 

Comment letter deadline

The Exposure Draft is open for comment until 2nd April, 2021

Due process documents
Request for Information Post-implementation Review IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities  [PDF]