Effective date of investment entities amendments

When 01 Jan 2014
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On 31 October 2012, the IASB issued Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27).

The standard amends IFRS 10 Consolidated Financial Statements, IFRS 12 Disclosure of Interests in Other Entities and IAS 27 Separate Financial Statements to provide 'investment entities' (as defined) an exemption from the consolidation of particular subsidiaries and instead require that an investment entity measure the investment in each eligible subsidiary at fair value through profit or loss in accordance with IFRS 9 Financial Instruments or IAS 39 Financial Instruments: Recognition and Measurement.

The amendments are effective for annual periods beginning on or after 1 January 2014.

News article: IASB issues investment entities amendments

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