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IFRS in Focus — Fair value rules — new requirements for investment entities

Published on: 07 Nov 2012

This newsletter discusses the recent amendment to IFRS 10 Consolidated 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).

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.