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IASB finalizes amendments regarding the application of the investment entities exception

  • IFRS - IASB Image

Dec 18, 2014

The International Accounting Standards Board (IASB) published "Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28)". The amendments address issues that have arisen in the context of applying the consolidation exception for investment entities.

They are effective for annual periods beginning on or after January 1, 2016, with earlier application being permitted.

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.