The IASB has completed its improvements to the accounting requirements for off balance sheet activities and joint arrangements by issuing IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.
IASB publishes final standards on consolidation, joint ventures and disclosures
18 \18\+01:00 mayo \18\+01:00 2011 | Actualidad