IFRIC discusses control reassessment after governing-document changes | Consolidation

The March 2026 IFRIC Update describes a tentative agenda decision about reassessing control when an investee’s governing document changes. It is a source-watch signal, not an issued new requirement.

Public scope

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  • Guidance
  • IFRS Interpretations Committee
  • Reassessment of Control — IFRS 10

Public knowledge 01

Operating impact

  1. 01

    Add governing-document and rights changes to the close perimeter’s reassessment triggers.

  2. 02

    Preserve the relationship path and consolidation method effective at each reporting date.

  3. 03

    Route changed purpose, design, relevant activities, and decision rights to qualified review.

  4. 04

    Prevent a source-watch signal from changing entity scope or method automatically.

Public knowledge 02

Review questions

  1. 01

    Which current-period governance documents or contractual rights changed?

  2. 02

    Could the change affect relevant activities, power, exposure to returns, or the ability to use power?

  3. 03

    What effective date and reporting periods could be affected?

  4. 04

    Who prepares and approves the control reassessment?

Public knowledge 03

Intelligence to workflow

  1. 01

    Suggested stage: Collect

  2. 02

    Open an effective-dated perimeter reassessment linked to the changed governing document and reviewer authority.

  3. 03

    Retained record: Document change, rights before and after, relevant activities, control analysis, reporting-date impact, reviewer, and conclusion.

  4. 04

    Guided route: https://www.consolidation.app/product-tour?stage=collect&briefing=ifrs-10-control-reassessment-2026

Public knowledge 04

Source freshness record

  1. 01

    Editorial state: Current snapshot

  2. 02

    Last checked: 2026-08-20

  3. 03

    Next review: 2026-09-03

  4. 04

    Editorial owner: Group reporting editor

  5. 05

    Supersession: No supersession recorded

Public knowledge 05

Source record

  1. 01

    Primary source: IFRIC Update March 2026.

  2. 02

    The source labels the matter as a tentative agenda decision at that meeting.

  3. 03

    Later due-process outcomes must be checked before reliance.

  4. 04

    The public briefing does not state a control conclusion for any entity.

  5. 05

    Primary source: https://www.ifrs.org/news-and-events/updates/ifric/2026/ifric-update-march-2026/

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