ESMA publishes response to IASB Request for Information on the Post Implementation Review of IFRS 10, 11 and 12
ESMA Guidelines and Recommendations
Date:
01 April 2021
On 30 March 2021, the European Securities and Markets Authority (ESMA) published its
response to the International Accounting Standards Board (IASB) Request for Information on the Post Implementation Review of IFRS 10, 11 and 12, including a
report providing an overview of the implementation of the three standards by European issuers. The report draws on the experience of European enforcers since 2014 and is based on a review of a sample of 65 issuers relating to the financial years 2017, 2018 and 2019.