IFRS in Focus newsletter describes the recent IASB exposure draft on investment entities

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06 Sep, 2011

Deloitte's Global Office has issued IFRS in Focus — IASB issues exposure draft on investment entities.

The IFRS in Focus newsletter provides an overview of the IASB's Exposure Draft ED/2011/4 Investment Entities, which proposes to define 'investment entities' as a separate type of entity that would be exempt from the consolidation accounting requirements in IFRS 10 Consolidated Financial Statements. See also our earlier story on the exposure draft.

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