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IASB proposes amendments regarding the application of the investment entities exemption

  • IFRS - IASB Image

Jun 11, 2014

The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amendments to IFRS 10 "Consolidated Financial Statements" and IAS 28 "Investments in Associates and Joint Ventures".

The proposed amendments aim at addressing issues that have arisen in relation to the exemption from consolidation for investment entities. Comments are requested by September 15, 2014.

Download the exposure draft.

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