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New issue of the IASB's 'Investor Perspectives'

  • IASB (International Accounting Standards Board) (blue) Image

20 Nov 2012

A new edition of the IASB's newsletter for investors entitled Investor Perspectives is now available.

In this edition, IASB board member Paul Pacter discusses the amendments to investment entities. The newsletter reviews the four main issues the IASB had to consider while developing the amendments. The four main issues were:

  • How should investment entities account for their investments?
  • Which entities should qualify as investment entities?
  • Should a non-investment entity parent consolidate an investment entity subsidiary?
  • What disclosures should investment entities make?

Click to view 20 November 2012 — Paul Pacter: Investors, preparers and the IASB agree on consolidation exception for investment entities (link to IASB website). All Investor Perspectives are archived on the IASB's website.

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