• Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 11/1/2012

Consolidation relief for investment funds (2012/15) 

In May 2011, the IASB issued IFRS 10 Consolidated Financial Statements, which introduced a new approach to determining which investees should be consolidated. IFRS 10, which is discussed in detail in our publication Insights into IFRS, is effective for annual periods beginning on or after 1 January 2013.

cover image
Download Now
PDF files require Adobe Reader to view
Related link:


    To receive alerts of In the Headlines, please register to the site.

© 2015 KPMG IFRG Limited is a UK company, limited by guarantee. All rights reserved. KPMG IFRG Limited, registered in England No 5253019. Registered office: 15 Canada Square, London, E14 5GL

IFRS Publications and news - IFRS publications and news – To receive information on the latest IFRS issues including GAAP comparisons, line of business, illustrative financial statements, comment letters and latest developments on Leases, Revenue and Financial Instruments 

Share this

Share this