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Commission Regulation (EU) No 1174/2013 of 20 November 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 10 and 12 and International Accounting Standard 27 (Text with EEA relevance) (revoked)
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Article 1.(1) The Annex to Regulation (EC) No 1126/2008 is amended...
Article 2.Each company shall apply the amendments referred to in Article...
Article 3.This Regulation shall enter into force on the third day...
INTERNATIONAL ACCOUNTING STANDARDS
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
Amendments to IFRS 10 Consolidated Financial Statements
4 An entity that is a parent shall present consolidated financial...
DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITY
B85A An entity shall consider all facts and circumstances when assessing...
B85B The definition of an investment entity requires that the purpose...
B85C An investment entity may provide investment-related services (eg investment advisory...
B85D An investment entity may also participate in the following investment-related...
B85E If an investment entity has a subsidiary that provides investment-related...
ACCOUNTING FOR A CHANGE IN INVESTMENT ENTITY STATUS
B100 When an entity ceases to be an investment entity, it...
B101 When an entity becomes an investment entity, it shall cease...
C1B Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS...
C2A Notwithstanding the requirements of paragraph 28 of IAS 8, when...
C3A At the date of initial application, an entity shall assess...
C3B Except for any subsidiary that is consolidated in accordance with...
C3C Before the date that IFRS 13 Fair Value Measurement is...
C3D If measuring an investment in a subsidiary in accordance with...
C3F If an entity applies the Investment Entities amendments for a...
C6A Notwithstanding the references to the annual period immediately preceding the...
Amendments to IFRS 12 Disclosure of Interests in Other Entities...
9A When a parent determines that it is an investment entity...
9B When an entity becomes, or ceases to be, an investment...
INTERESTS IN UNCONSOLIDATED SUBSIDIARIES (INVESTMENT ENTITIES)
19A An investment entity that, in accordance with IFRS 10, is...
19B For each unconsolidated subsidiary, an investment entity shall disclose:
19C If an investment entity is the parent of another investment...
19E If, during the reporting period, an investment entity or any...
19F An investment entity shall disclose the terms of any contractual...
19G If during the reporting period an investment entity or any...
21A An investment entity need not provide the disclosures required by...
25A An investment entity need not provide the disclosures required by...
C1B Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS...
Amendments to IAS 27 Separate Financial Statements
6 Separate financial statements are those presented in addition to consolidated...
8A An investment entity that is required, throughout the current period...
11A If a parent is required, in accordance with paragraph 31...
16A When an investment entity that is a parent (other than...
17 When a parent (other than a parent covered by paragraphs...
18 … If an entity applies this Standard earlier, it shall...
18A Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS...
18B If, at the date of initial application of the Investment...
18C At the date of initial application, an investment entity that...
18D At the date of initial application, an investment entity that...
18E At the date of initial application, an investment entity shall...
18F Before the date that IFRS 13 Fair Value Measurement is...
18G If measuring the investment in the subsidiary in accordance with...
18H If an investment entity has disposed of, or lost control...
18I Notwithstanding the references to the annual period immediately preceding the...
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