IFRS in Focus — IASB issues exposure draft on investment entities

Published on: Sep 04, 2011

On August 25, 2011, the International Accounting Standards Board published ED/2011/4 Investment Entities. The ED would require an investment entity to recognize entities it controls at fair value through profit or loss in accordance with IFRS 9 Financial Instruments (or IAS 39 Financial Instruments: Recognition and Measurement if IFRS 9 is not yet being applied).


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