Welcome to the website of the IFRS Foundation and the IASB

Monday 28 July 2014

Banner graphic

Due Process documentation and DPOC correspondence

Due Process documentation and DPOC correspondence


Investment Entities: Clarifications to the accounting for interests in investment entities and applying the consolidation exemption (Proposed amendments to IFRS 10 and IAS 28)


Due process document of Investment Entities: Clarifications to the accounting for interests in investment entities and applying the consolidation exemption project.

2014

 

April 2014 Staff e-mail to DPOC [PDF]
April 2014 IASB Meeting paper 12G: Narrow-scope Amendments to IFRS 10 and IAS 28: Summary of Due Process followed [PDF]