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Tuesday 01 September 2015

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IFRS Interpretations Committee

Consolidated Financial Statements: Investment Entities Amendments—A subsidiary that provides services that relate to the parent’s investment activities


 Narrow-scope amendments to IFRS 10

IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—Clarifying which subsidiaries of an investment entity are consolidated in accordance with paragraph 32 of IFRS 10

The issue is to clarify which subsidiaries of an investment entity are consolidated in accordance with paragraph 32 of IFRS 10.

Project stages

Deliberations

Due process steps

Issued documents

Exposure Draft published 11 June 2014



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