IFRS in Focus — IASB proposes amendments to IFRS 10 and IAS 28 related to the implementation of the investment entities exemption

Published on: 11 Jun 2014

This newsletter outlines the proposed amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures set out in the recent exposure draft ED/2014/2 which was issued in June 2014 for public comment.

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