• Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 3/13/2012

IFRS Practice Issues: Applying the consolidation model to fund managers 

Fund managers face a question: whether or not to consolidate their managed funds under IFRS 10 Consolidated Financial Statements. This publication helps to answer the question by focusing on the key issue: whether a fund manager acts as a principal or an agent with respect to its managed funds.

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