{"id":980,"date":"2011-08-25T22:59:00","date_gmt":"2011-08-25T22:59:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=d4b06a667ee75d2326b7eb93aa6b5cf4"},"modified":"2012-02-16T00:07:00","modified_gmt":"2012-02-16T00:07:00","slug":"25-august-2011-iasb-proposes-consolidation-exemption-for-investment-entities","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=980","title":{"rendered":"25 August 2011: IASB proposes consolidation exemption for &#8216;investment entities&#8217;"},"content":{"rendered":"<p>The International Accounting Standards Board (IASB) has published Exposure Draft ED\/2011\/4 &#8216;Investment Entities&#8217;, proposing 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 International Accounting Standards Board (IASB) has published Exposure Draft ED\/2011\/4 &#8216;Investment Entities&#8217;, proposing to define &#8216;investment entities&#8217; as a separate type of entity that would be exempt from the consolidation accounting requirements&#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\/980"}],"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=980"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/980\/revisions"}],"predecessor-version":[{"id":1683,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/980\/revisions\/1683"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}