IASB issues request for information as part of the Post Implementation Review (PIR) on IFRS 10, 11 and 12
10 December 2020
The IASB has issued a request for information (RFI) as part of its post implementation review (PIR) on IFRS 10, 11 and 12, which have been effective since 1 January 2013 and set out accounting and disclosure requirements for consolidated accounts and joint arrangements. The RFI has a deadline for comments of 10 May 2021.
PIRs are carried out to assess the effects of a new Standard after entities have applied the requirements for some time, so the IASB can determine if the effects of the Standard are what they expected.
The request for information may be accessed here.