IFRS Podcast

Offsetting and Notional Pooling

Investment Entities - The Amendment to IFRS 10

The International Accounting Standards Board issued an amendment to IFRS 10 Consolidated Statements Financial Statements which introduces the exception to the consolidation requirement for investment entities.

In this PwC Podcast Kenneth Iek, Audit Partner from PwC Luxembourg, and Avni Mashru, Director from the Global Accounting Consulting Services PwC London, will present the scope and the impacts of this amendment with a focus on real estate which is applicable for periods beginning on or after 1 January 2014.