Norma
18/12/2014

Investment Entities: Applying the Consolidation Exception

Emenda as normas IFRS 10, IFRS 12 e IAS 28 para tratar exceções de consolidação para entidades de investimento.

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On 18 December 2014, the International Accounting Standards Board (Board) issued Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28). The amendments have an effective date of 1 January 2016, but earlier adoption is permitted.

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