The ICAI has issued this exposure draft on Investment Entities which includes amendments to Ind AS 110 Consolidated Financial Statements, Ind AS 112 Disclosure of Interests in Other Entities and Ind AS 27 Separate Financial Statements. The exposure draft is open for public comments till 13 December 2013.

Download Exposure Draft on Investment Entities (Amendments to Ind AS 110, Ind AS 112 and Ind AS 27)

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