Global Standards for the world economy

Friday 15 January 2021

Banner graphic

IFRS 10 Consolidated Financial Statements Investment entities and subsidiaries

 Items rejected

IFRS 10 Consolidated Financial Statements—Investment entities and subsidiaries

The Interpretations Committee received a request regarding the investment entity requirements in IFRS 10, including how an investment entity assesses whether it consolidates a subsidiary applying paragraph 32 of IFRS 10 in specified circumstances.

Project stages