02/06/2021 - EFRAG's response to the IASB's Request for Information on Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
EFRAG has submitted its response to the IASB's Request for Information on Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, and IFRS 12 Disclosure of Interests in Other Entities (the PIR). The response is available here.
In its response, EFRAG reports the issues heard from European constituents on the implementation or application issues of IFRS 10, IFRS 11, IFRS 12, and related IFRS Standards. The report has been prepared for the consideration of the IASB in the further phases of their PIR process.
The report is available on EFRAG's website here.
