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Deadline reminder – IASB exposure drafts on investment entities and government loans

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04 Jan 2012

We remind you that comments on two IASB exposure drafts are due on 5 January 2012.

The two exposure drafts are:

  • Exposure Draft ED/2011/4 Investment Entities – published on 25 August 2011 and proposing 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. Those wishing to participate in the upcoming roundtables must have submitted a comment letter on the proposals
  • Exposure Draft ED/2011/5 Government Loans (Proposed amendments to IFRS 1) – published on 20 October 2011 and designed to address how a first-time adopter would account for a government loan with a below-market rate of interest when transitioning to IFRSs.

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.