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The Institute of Chartered Accountants of Indiainvites comments on the Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 issued by the IASB. The downloadable version is available athttps://www.icai.org/resource/62736asb50719.pdf. Read the official announcement below: IASB conducts Post-i
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FAQ :
The ICAI is inviting comments on the Post-implementation Review of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), and IFRS 12 (Disclosure of Interests in Other Entities) issued by the IASB.
The IASB conducts Post-implementation Reviews to determine if issued IFRS Standards provide useful information, identify implementation difficulties, and check for unexpected costs.
Various stakeholders in India are invited to provide comments to the Accounting Standards Board (ASB) of ICAI.
Comments can be submitted online via the ICAI website, by email to commentsasb@icai.in, or by post to the Accounting Standards Board, ICAI, New Delhi.
Comments must be received no later than April 2, 2021.
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