Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)

This document sets out amendments to IFRS 10 Consolidated Financial Statements, IFRS 12 Disclosure of Interests in Other Entities and IAS 27 Separate Financial Statements.

INVESTMENT ENTITIES (AMENDMENTS TO IFRS 10, IFRS 12 AND IAS 27)

INTRODUCTION

APPROVAL BY THE BOARD OF INVESTMENT ENTITIES (AMENDMENTS TO IFRS 10, IFRS 12 AND IAS 27) ISSUED IN OCTOBER 2012

AMENDMENTS TO IFRS 10 CONSOLIDATED FINANCIAL STATEMENTS

APPENDIX
Consequential amendments to other Standards

AMENDMENTS TO THE BASIS FOR CONCLUSIONS ON
IFRS 10 CONSOLIDATED FINANCIAL STATEMENTS

APPENDIX
Consequential amendments to the Basis for Conclusions on other Standards

ILLUSTRATIVE EXAMPLES

APPENDIX
Consequential amendments to the guidance on implementing another Standard

AMENDMENTS TO IFRS 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES

AMENDMENTS TO THE BASIS FOR CONCLUSIONS ON
IFRS 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES

AMENDMENTS TO IAS 27 SEPARATE FINANCIAL STATEMENTS

AMENDMENTS TO THE BASIS FOR CONCLUSIONS ON
IAS 27 SEPARATE FINANCIAL STATEMENTS


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