AcG-18 Investment companies

Effective date:

January 1, 2011

Published by the AcSB:

December 2009


This Guideline presents the views of the Accounting Standards Board on:

  1. the measurement by an investment company of its investments;
  2. the determination of whether an enterprise is an investment company; and
  3. 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




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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.