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Tuesday 09 February 2016

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Definition of investment-related services or activities

Consolidated Financial Statements: Investment Entities Amendments—Definition of investment-related services or activities


 Agenda decision

IFRS 10 Consolidated Financial Statements: Investment Entities Amendments—Definition of investment-related services or activities

The issue is to clarify the definition of ‘investment-related services or activities’ as it relates to ‘tax optimisation’ intermediate subsidiaries.

Project stages

Deliberations

Stage completed: 21 November 2013

Deliberations

Stage completed: 2 April 2014