• Service: Audit
  • Type: Business and industry issue, Publication series
  • Date: 9/1/2011

New on the Horizon: Investment entities 

This issue of New on the Horizon focuses on proposals to amend IFRS 10 Consolidated Financial Statements. The amendments would require qualifying investment entities to account for subsidiaries at fair value through profit or loss. The proposals respond to the concerns of constituents who expressed support for a consolidation exception for investment funds in comment letters during the development of IFRS 10. But not all investment funds would qualify. The private equity sector and real estate funds in particular should pay attention to the criteria.

New on the Horizon: Investment entities
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