1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
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  1. IFRS 10: Consolidated Financial Statements
  2. IFRS 10: Basis for Conclusions
  3. Exception to consolidation for investment entities (2012 amendments) (paras. BC215-BC291)
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Exception to consolidation for investment entities (2012 amendments) (paras. BC215-BC291)

Comparing proposed amendment...
Background (paras. BC215-BC221)
Scope of the project (paras. BC222-BC227)
Approach to assessing investment entity status (paras. BC228-BC235)
Definition of an investment entity (paras. BC236-BC248)
Fair value measurement (paras. BC249-BC254)
Typical characteristics of investment entities (paras. BC255-BC267)
Reassessment and change of status (paras. BC268-BC271)
Parent of an investment entity (paras. BC272-BC283)
Transition (paras. BC284-BC287A)
Effective date and early application (para. BC288)
Joint deliberations with the FASB (paras. BC289-BC291)
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