Details

Service: Audit, Advisory, Accounting Advisory Services (External Financial Reporting Services)
Type: Business and industry issue
Date: 9/1/2011

New on the Horizon: Investment entities

Proposals respond to constituent concerns, but do they go far enough?

We welcome the IASB's proposals to amend IFRS 10 Consolidated Financial Statements in relation to consolidation requirements for investment entities. The amendments would require qualifying investment funds to recognise their investments in controlled entities in a single line item on the balance sheet, measured at fair value through profit or loss. Currently such investments are consolidated.

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We hope this publication will assist you in gaining a greater understanding of the proposals as you work towards your comment letter by the due date of 5 January 2012.

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