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New issue of the IASB's "Investor Perspectives"

  • IASB (International Accounting Standards Board) Image

Nov 20, 2012

A new edition of the IASB's newsletter for investors, "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 are:

  • How should investment entities account for their investments?
  • Which entities should qualify as investment entities?
  • Should a noninvestment 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 the IASB's Web site). All Investor Perspectives are archived on the IASB's Web site.

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