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IFRS in Focus — IASB proposes amendments to clarify the unit of account and measurement of quoted investments in subsidiaries, joint ventures and associates at fair value

Published on: Sep 16, 2014

This newsletter outlines the recently proposed amendments to six standards that would clarify that the unit of account for investments in subsidiaries, joint ventures and associates is the investment as a whole, but that the fair value measurement of quoted investments in subsidiaries, joint ventures and associates should be the product of the quoted price multiplied by the quantity of financial instruments held, without adjustments.

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