Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

Timeline

In December 2020, the IASB published, as part of its due process, a Request for Information (RFI) on the Post-Implementation Review (PIR) of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities (the Standards).

Following initial stakeholder outreach, the UKEB Secretariat published its draft comment letter for public consultation on 14 April 2021.

Following a public consultation period on the draft comment letter, the final comment letter was published on 26 May 2021.

The feedback statement and comment letters received are also published below.