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Archive » January 2013 » Ifrs 10, the key issue of accounting and disclosure standards

Ifrs 10, the key issue of accounting and disclosure standards

Carlo Calandrini
January 2013 - n°1
Jel codes: M40, M41

The new international account standards defined by Iasb (Ifrs 10 - Consolidated Financial Statements, Ifrs 11 - Joint Arrangements, Ifrs 12 - Disclosure of Interests in Other Entities, and Ias 27 - Separate Financial Statements) are part of a consolidation package that should improve the accounting and disclosure standards for off-balance sheet vehicles and will come into force in 2014

 

 

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