This EFRAG podcast is part of series of four episodes on the post implementation review (PIR) of the Consolidation Package, under international financial reporting standards.
This final episode addresses the PIR of IFRS 12 Disclosure of Interests in Other Entities.
The previous episodes presented the purpose of a post implementation review and the PIR of IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements.
If you are a user of financial statements, or a preparer, we invite you to complete the EFRAG survey on the PIR of IFRS 10, IFRS 11 and IFRS 12.
For more information, please visit the following pages:
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