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Consolidation

Investment entities


 

Project milestones

On 28 November, the IFRS Taxonomy 2012 interim release for Investment Entities was published, which was issued by the IASB in October 2012.
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On 31 October the IASB published Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), providing an exception to the consolidation requirements in IFRS 10 for investment entities.

Read more

 

Project news

8 November 2012 Listen to the webcast on Investment Entities, 6 November 2012:
MP4 file and WMV file PM session. (These are large files so may take some time to open).

31 October 2012 On 31 October the IASB published Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), providing an exception to the consolidation requirements in IFRS 10 for investment entities. Click here for details.

1 March 2012 In order to accomodate all interested participants for the 16 March Norwalk round table, an additional afternoon session from 1.30pm - 3.30pm has been added. Please note that registration for participating and observing is now closed.  Click here for details.

Click here to access the archive of all previous project news.

 

Last IASB meeting update

IASB 27 September 2012
In this meeting the IASB discussed sweep issues that were identified after distribution of the Investment Entities (Amendments to IFRS 10, IFRS 12, IAS 27 and IAS 28) pre-ballot draft.

Read the full update and to access all previous IASB updates on this project.

Click here to listen to the IASB meeting audio playbacks.

 

Next discussed by the IASB

Discussions of this project have finished. This project is now complete.

Page last updated: 8 November 2012

 

Related information

eIFRS subscribers can view the final document here.

Click here for the Feedback Statement 

Listen to the webcast on Investment Entities, 6 November 2012 - MP4 and WMV [PM sessions]


Project contact

Jane Pike
Senior Technical Manager
email: jpike@ifrs.org

Sarah Geisman
Technical Manager
email: sgeisman@ifrs.org

 

Amy Bannister
Technical Associate
email: abannister@ifrs.org

 

Rachel Knubley
Technical Principal
email: rknubley@ifrs.org