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The narrow-scope amendments to IFRS 10  Consolidated Financial Statements, IFRS 12  Disclosure of Interests in Other Entities  and IAS 28  Investments in Associates and Joint Ventures  introduce clarifications to the requirements when accounting for investment entities.  The amendments also provide relief in particular circumstances, which will reduce the costs of applying the Standards.

The amendments can be applied immediately and become mandatory for annual periods beginning on or after 1 January 2016.

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