| EFRAG has issued a supplementary study on the impact of IFRS 10 on the consolidation of SPEs. This work was undertaken by the EFRAG secretariat to serve as input for the impact assessment of IFRS 10 for the European Commission, in cooperation with the staff of certain European National Standards Setters.
This supplementary study is intended to describe the impact of IFRS 10 on the scope of consolidation in relation to SPEs, compared to IAS 27/SIC?12. Its purpose was to serve as input for the impact assessment of IFRS 10 by the European Commission and prepared in addition to, and separately from, EFRAG’s endorsement advice on IFRS 10 that was issued on 30 March 2012.
Document : SPE_Supplementary_study_-_EFRAG_secretariat_report.pdf
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