09/04/2021 - REMINDER | Complete EFRAG’s survey on the PIR of IFRS 10, 11 and 12 by 16 April

Constituents, in particular users of financial statements, are welcome to contribute to the post-implementation review (PIR) of the Consolidation Package, under international financial reporting standards. Participate in the EFRAG survey about the PIR IFRS 10, 11 and 12 by 16 April 2021.

The IASB has published a Request for Information (RFI) on the Post-Implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities (the Standards). The IASB is seeking information as whether the Standards work as intended; whether challenges occur when applying the Standards; whether application of the requirements lead to divergence or to unexpected costs in using, applying or enforcing the resulting information.

With the aim of providing input to this RFI, EFRAG has launched a survey on the application and usefulness of information resulting from application of the Standards. Responses are requested by 16 April 2021 (COB).

To better present the PIR process and the IFRS standards concerned, EFRAG produced a series of four podcasts, available on the following platforms:

We kindly ask constituents to complete the survey by 16 April 2021.

Related project: Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12