{"id":964,"date":"2011-09-06T20:30:00","date_gmt":"2011-09-06T20:30:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=a9cc247b5b52e0d00756798d3089e7f5"},"modified":"2012-02-16T00:07:00","modified_gmt":"2012-02-16T00:07:00","slug":"6-september-2011-ifrs-in-focus-newsletter-describes-the-recent-iasb-exposure-draft-on-investment-entities","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=964","title":{"rendered":"6 September 2011: IFRS in Focus newsletter describes the recent IASB exposure draft on investment entities"},"content":{"rendered":"<p>The IFRS in Focus newsletter provides an overview of the IASB&#8217;s Exposure Draft ED\/2011\/4 &#8216;Investment Entities&#8217;, which proposes to define &#8216;investment entities&#8217; as a separate type of entity that would be exempt from the consolidation accounting requirements in IFRS 10 &#8216;Consolidated Financial Statements&#8217;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The IFRS in Focus newsletter provides an overview of the IASB&#8217;s Exposure Draft ED\/2011\/4 &#8216;Investment Entities&#8217;, which proposes to define &#8216;investment entities&#8217; as a separate type of entity that would be exempt from the consolidation accounting requireme&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/964"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=964"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/964\/revisions"}],"predecessor-version":[{"id":1667,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/964\/revisions\/1667"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}