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IFRS Industry Insights: Financial services industry responds to IASB proposals on investment entities

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Investment entities
Oct 22, 2014 04:15 PM
This session was devoted to discussing the feedback received on the Exposure Draft Investment Entities: Applying the Consolidation Exception published in June 2014, which proposed to clarify the exemption from preparing consolidated financial statements, the accounting for an investment entity subsidiary that also provides investment-related services, and the application of the equity method by a non-investment entity investor to an investment entity investee.
Investment entities – Sweep issues
Sep 27, 2012 10:00 AM
The Staff presented three issues that arose as a result of external reviewer comments on the pre-ballot draft of 'Investment Entities: Amendments to IFRS 10, IFRS 12, IAS 27 and IAS 28' (“the investment entities amendments”). The Staff asked the IASB Board members to discuss: (1) whether an investment entity should be required to have an exit strategy for substantially all of its investments, (2) the interaction between the fair value management requirement in IFRS 9 Financial Instruments and the fair value management component of the investment entity definition and (3) whether an entity that provides investment-related services to external parties should qualify as an investment entity.
Consolidation — Investment Entities
Jul 19, 2012 07:00 AM
At the July 2012 meeting, the IASB discussed a) whether to extend the exception to consolidation to an insurer’s insurance investment fund subsidiaries; b) the reassessment requirements; c) the disclosure requirements; d) the transition requirements and effective date; e) other sweep issues; and f) whether all due process steps had been followed in the Investment Entities project.
Consolidation — Investment Entities
Jul 16, 2012 02:30 PM
The Boards discussed the definition of an investment company.
Investment entities (IASB only)
Jun 14, 2012 03:00 PM
The IASB discussed the interaction of the investment entity proposals with IAS 28.
Investment entities
Jun 13, 2012 01:00 PM
The IASB and FASB discussed (1) accounting by an investment entity parent for an investment entity subsidiary (2) accounting by a non-investment entity parent for the investments of an investment entity subsidiary.
Investment entities
May 21, 2012 02:00 PM
The IASB and the FASB discussed the asset-based versus entity-based guidance (IASB only consideration), the approach to entity-based investment entity guidance, the definition of an investment entity and factors to consider and application guidance.
Investment Entities
Apr 17, 2012 10:30 AM
The Boards were presented with a summary of the feedback received on their respective proposals on investment entities. No decisions were made by the Boards during this session.
Investment entities – Sweep issues
Jun 15, 2011 12:15 PM
The IASB discussed the investment entities project, specifically whether to permit early application of the proposals and the comment period for the upcoming exposure draft.
Consolidation
Jun 01, 2010 12:00 AM
The IASB debated whether to require investment companies to make a disclosure similar to that which is currently required by US GAAP: a financial highlights schedule.

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