AcG-18 Investment companies
Effective date: |
January 1, 2011 |
Published by the AcSB: |
December 2009 |
Overview
This Guideline presents the views of the Accounting Standards Board on:
- the measurement by an investment company of its investments;
- the determination of whether an enterprise is an investment company; and
- when the parent company of, or equity method investor in, an investment company shall account for the investment company's investments in a manner consistent with the accounting by the investment company.
History of AcG-18
Date |
Development |
Comments |
December 2009 |
Part II of the CPA Canada Handbook issued |
Effective for fiscal years beginning on or after January 1, 2011. |
Note: The above summary does not include details of consequential amendments made as the result of other projects.