IFRS ISSUES IFRS 10 AND 12 IN-DEPTH ANALYSIS

摘要

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, have been made available for download from the IFRS website. Using case studies and other quantitative and qualitative material, the analysis aims to give a detailed insight into the possible impacts of the new requirements.