EVCA

Response to IASB Exposure Draft (IFRS 10)

Positions & consultation responses

12 Sep 2014

International Financing Reporting Standards on Consolidated Financial Statements (IFRS 10) are developed by the IASB. The EVCA responded to IASB's Exposure Draft Investment Entities applying the Consolidation Exception, expressing the industry’s views and concerns about the proposed revisions.

The response also contains an Appendix.