Changes to International Financial Reporting Standards 10, 11 and 12

Amendments introduced to International Financial Reporting Standards (IFRS) 10, 11 and 12 took effect in January 2013. This alert outlines the key changes to these standards, and how they will affect your accounting and reporting processes.

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Ensuring your accounting and reporting systems are up to date means staying current on amendments to IFRS. Find out what you need to know about the core changes made to IFRS 10, 11 and 12.

 Amendments to IFRS 10, IFRS 11 and IFRS 12 will help you better understand:

  • consolidated financial statements
  • joint arrangements
  • disclosure of interests in other entities.


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