1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 10: Consolidated Financial Statements
  2. IFRS 10: Basis for Conclusions
  3. Effective date and transition (paras. BC191-BCZ203)
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Effective date and transition (paras. BC191-BCZ203)

Comparing proposed amendment...
Effective date (paras. BC191-BC194)
Transition (paras. BC195-BC199E)
Transitional provisions (2008 amendments) (paras. BCZ200-BCZ203)
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