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Thursday 17 April 2014

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IFRS Interpretations Committee

Consolidated Financial Statements: Investment Entities Amendments—Exemption from preparing consolidated financial statements


 Narrow-scope amendments to IFRS 10

IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—The exemption from preparing consolidated financial statements requirements in IFRS 10

The issue is to clarify whether the exemption to present consolidated financial statements, set out in paragraph 4 of IFRS 10, is available to entities affected by Investment Entities amendments.

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