IFRS: IFRS 10, 11, 12

by Wayne Bartlett

Part of a series on 2023-24 IFRS. IFRS 10, 11 and 12 were published in May 2011, and just over a decade later the IASB has completed its post-implementation review of the Standards. In this module, we touch on the importance of reviews such as these, as well as looking at the report published by the IASB, and the conclusions that were drawn.

This course is not currently available

This module will enable you to

  • Explain what post-implementation reviews involve.
  • Outline the review process.
  • Discuss the review into IFRS 10, 11 and 12.
  • Clarify the areas of potential improvement highlighted.

About the module

The post-implementation reviews have just been completed for IFRS 10, 11 and 12, and they mark an important moment in validating how effective the new standards are and where some amendments may be desirable.

This module takes a look at the standard-setting process, delves into the world of post-implementation reviews, and explores the review process, providing you with the latest insights and conclusions. We scrutinise areas of potential improvement, shedding light on consolidation issues, to equip you to navigate the complex terrain of IFRS, and hopefully ensuring compliance and enhancing financial expertise in a rapidly changing landscape.

Look inside

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Contents

  • IFRS 10, 11 and 12
    • The standard-setting process
    • The post-implementation review
    • The review process
    • Conclusions of the review
    • Areas of potential improvement
    • Consolidation issues

How it works

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

Reviews

More in this series

Take a look more modules from the series: 2023-24 IFRS

This course is not currently available. To find out more, please get in touch.