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IFRS in Focus — Fair value rules — new requirements for investment entities
07 Nov 2012
This newsletter discusses the recent amendment to IFRS 10Consolidated Financial Statements to provide an exception to the consolidation requirement for entities that meet the definition of an investment entity (see our previous news story).
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms.