Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
GPTKB entity
Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
IFRS amendment
|
| gptkbp:affects |
financial reporting of investment entities
|
| gptkbp:amendedBy |
gptkb:IFRS_10
gptkb:IFRS_12 IAS 27 |
| gptkbp:exceptionTo |
consolidation of subsidiaries by investment entities
|
| https://www.w3.org/2000/01/rdf-schema#label |
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:publicationDate |
October 2012
|
| gptkbp:purpose |
to define investment entities and provide an exception to consolidation requirements
|
| gptkbp:relatedTo |
consolidation
fair value measurement |
| gptkbp:requires |
investment entities to measure subsidiaries at fair value through profit or loss
|
| gptkbp:startDate |
1 January 2014
|
| gptkbp:bfsParent |
gptkb:IFRS_10_Consolidated_Financial_Statements
|
| gptkbp:bfsLayer |
6
|