United States

In the Headlines: Applying the Investment Entities Amendments

Jun 23, 2014
From the Financial Reporting Network and the IFRS Institute

In the Headlines 14-11 summarizes the IASB Exposure Draft, Investment Entities: Applying the Consolidation Exception, which would clarify certain issues about applying the requirement for investment entities to measure subsidiaries at fair value instead of consolidating them, as allowed under Investment Entities (Amendments to IFRS 10, 12 and IAS 27). The comment period ends September 15.

Read In the Headlines 14-11