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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