EFRAG draft comment letter on amendments regarding the application of the investment entities exemption
Posted by mostafa on 21 July, 2014
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The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the proposed amendments to IFRS 10 ‘Consolidated Financial Statements’ and IAS 28 ‘Investments in Associates and Joint Ventures’. The proposed amendments aim at addressing issues that have arisen in relation to the exemption from consolidation for investment entities.