The post-implementation review of 2022

Learning objectives

• Explain that the conclusion of the 2022 post-implementation review is neither a requirement nor an amendment to IFRS 11.L2

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• The conclusion of the 2022 post-implementation review that the requirements of IFRS 11 are working as intended is neither a rule nor an amendment of the standard.L2