IFRS® Standards

Investment Entities: Applying the Consolidation Exemption (Amend IFRS 10 and IAS 28)


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend International Financial Reporting Standard (IFRS) 10 Consolidated Financial Statements and International Accounting Standard (IAS) 28 Investments in Associates and Joint Ventures relating to three issues about the application of the requirement for investment entities to measure subsidiaries at fair value.

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This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.