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On 25 August 2011 the IASB published proposals that would define investment entities as a separate type of entity that would be exempt from the accounting requirements in IFRS 10 Consolidated Financial Statements.
(Please note: there was an error in the printing of the original Investment Entities exposure draft. On page 5, in the 'Invitation to comment' section, the comment deadline was mistakenly noted as 23 December 2011. The comment deadline was 5 January 2012 and the exposure draft linked to below was updated accordingly).
