The 2022 post-implementation review

Learning objectives

• Explain that the conclusion of the 2022 post-implementation review is neither a requirement nor an amendment to IFRS 12.L2

Normative references

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

1 question

• The fact that additional information about interests in other entities appears among the low-priority topics of the 2022 post-implementation review does not change the requirements of IFRS 12, including the group-composition objective in paragraph 10.L2