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Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) (Last date for sending comments: August 05, 2014)
July, 04th 2014

This Exposure Draft, published by the International Accounting Standards Board (IASB), contains proposed amendments to IFRS 10 Consolidated Financial Statementsand IAS 28 Investments in Associates and Joint Ventures. The amendments proposed address three issues submitted to the IFRS Interpretations Committee related to the implementation of Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012.

  • Exemption from preparing consolidated financial statements (CFS)
  • A subsidiary that provides services that relate to the parent’s investment activities
  • Application of the equity method by a non-investment entity investor to an investment entity investee

Invitation to comment 

ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at: 

Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording. 

Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than August 05, 2014. Comments can be sent by e-mail at

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