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Details

Industry: Real Estate
Type: Business and industry issue
Date: 26/09/2011

New on the Horizon: Investment Entities

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New on the Horizon: Investment Entities (PDF 1.92 MB)

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The IASB published ED/2011/4

Investment Entities on 25 August 2011. The amendments to IFRS 10 would require investment entities (as defined) to measure their investments in controlled investees at fair value through profit or loss in accordance with IFRS 9 Financial Instruments, rather than consolidating those investments.

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