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Monday 21 April 2014

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IFRS Interpretations Committee

Consolidated Financial Statements: Investment Entities Amendments—Investment entity subsidiary that provides investment-related services


 Narrow-scope amendments to IFRS 10

IFRS 10 Consolidated Financial Statements: Investment Entities Amendments— An investment entity subsidiary that also provides investment-related services

The issue is to clarify the accounting by an investment entity that has a subsidiary meeting the definition of an investment entity and, additionally, provides investment-related services.

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