In May 2011, the International Accounting Standards Board (IASB) has published the following five new standards dealing with group issues and off-balance sheet activities:

  • IFRS 10, Consolidated Financial Statements;
  • IFRS 11, Joint Arrangements;
  • IFRS 12, Disclosure of Interests in Other Entities;
  • IAS 27 (Amended), Separate Financial Statements;
  • IAS 28 (Amended), Investments in Associates and JointVentures.

This special edition of IFRS Newsletter informs you about the new standards and the implications they may have.

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