UKEB publishes final comment on review of IFRS 10, 11 and 12

Released 26 May 2021

The UK Endorsement Board (UKEB) has published its final comment letter on the post-implementation review of FRS 10I, IFRS 11 and IFRS 12.

The UKEB has concluded that the standards have achieved their objectives by introducing a principles-based approach to accounting for consolidation and joint arrangements.

The full letter and further information can be found at

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