IFRS: consolidation exemption | Practical Law

IFRS: consolidation exemption | Practical Law

The International Accounting Standards Board has published an amendment to International Financial Reporting Standard 10 “Consolidated Financial Statements” and International Accounting Standard 28 “Investments in Associates and Joint Ventures”.

IFRS: consolidation exemption

Practical Law UK Articles 5-575-0649 (Approx. 2 pages)

IFRS: consolidation exemption

by KPMG LLP
Published on 23 Jul 2014 • International, United Kingdom
The International Accounting Standards Board has published an amendment to International Financial Reporting Standard 10 “Consolidated Financial Statements” and International Accounting Standard 28 “Investments in Associates and Joint Ventures”.