6 September 2011: IFRS in Focus newsletter describes the recent IASB exposure draft on investment entities

Posted by on 6 September, 2011
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The IFRS in Focus newsletter provides an overview of the IASB’s Exposure Draft ED/2011/4 ‘Investment Entities’, which proposes to define ‘investment entities’ as a separate type of entity that would be exempt from the consolidation accounting requirements in IFRS 10 ‘Consolidated Financial Statements’.

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