Global Standards for the world economy

Wednesday 29 March 2017

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IFRS 10 Consolidated Financial Statements Investment entities and subsidiaries


 Work in progress—tentative agenda decision

IFRS 10 Consolidated Financial Statements—Investment entities and subsidiaries

The Interpretations Committee received a request regarding the investment entity requirements in IFRS 10, including how an investment entity assesses whether it consolidates a subsidiary applying paragraph 32 of IFRS 10 in specified circumstances.

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