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

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European Union formally adopts investment entities amendments
21 Nov 2013
The European Union has published a Commission Regulation endorsing 'Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)'.
EFRAG recommends adoption of investment entities amendments, updates endorsement status report
18 Feb 2013
The European Financial Reporting Advisory Group (EFRAG) has updated its report showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including standards, interpretations, and amendments. The latest report follows the issue of an endorsement advice letter on the IASB's investment entities amendments.
EFRAG endorsement status report
21 Dec 2012
The European Financial Reporting Advisory Group (EFRAG) has updated its report showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including standards, interpretations, and amendments. The latest report follows the issue of EFRAG's draft endorsement advice on the IASB's investment entities amendments, in which EFRAG’s initial assessment is that the amendments satisfy the technical criteria for EU endorsement and EFRAG should therefore recommend their endorsement.
IFRS Foundation publishes IFRS Taxonomy update for investment entities
28 Nov 2012
The IFRS Foundation has published IFRS Taxonomy 2012 interim release for investment entities.
New issue of the IASB's 'Investor Perspectives'
20 Nov 2012
A new edition of the IASB's newsletter for investors entitled Investor Perspectives is now available.
EFRAG endorsement status report 9 November 2012
09 Nov 2012
The European Financial Reporting Advisory Group (EFRAG) has updated its report showing the status of endorsement, under the EU Accounting Regulation, of each IFRS, including standards, interpretations, and amendments.
IASB issues investment entities amendments
31 Oct 2012
The IASB has published 'Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)', providing an exemption from consolidation of subsidiaries under IFRS 10 'Consolidated Financial Statements' for entities which meet the definition of an 'investment entity', such as certain investment funds. Instead, such entities would measure their investment in particular subsidiaries at fair value through profit or loss in accordance with IFRS 9 'Financial Instruments' or IAS 39 'Financial Instruments: Recognition and Measurement'.
Live web update on Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
30 Oct 2012
On 6 November 2012 IASB staff will give a live web presentation on Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) including a question and answer session. The amendments that will form the basis for the presentation are expected to be published tomorrow.
IASB updates work plan for October meeting decisions
21 Oct 2012
The International Accounting Standards Board (IASB) has publicly released a revised work plan reflecting changes as a result of decisions made at its October 2012 meeting. The project on IAS 8 effective dates and transition has been removed, and a new project on revenue-based methods of depreciation under IAS 16 and IAS 38 added (splitting it out from the annual improvements 2011-2013 cycle).
IASB updates work plan for recent decisions, new projects
02 Oct 2012
The International Accounting Standards Board (IASB) has publicly released a revised work plan updating the expecting timing of various due process steps in its projects. There are a large number of changes, with deliverables for some projects being deferred, and a number of new projects included for the first time, reflecting recent board decisions. We've prepared a summary of the changes, together with a listing of the projects where a due process document is expected in the near future.

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