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Tuesday 02 September 2014

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IFRS Interpretations Committee

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.