Welcome to the website of the IFRS Foundation and the IASB

Tuesday 21 October 2014

Banner graphic

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—A subsidiary that provides services that relate to the parent’s investment activities

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.

Project stages