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iGAAP Alert - November 2012

Fair value rules - new requirements for investment entities

November 2012
68 KB
iGAAP Alert - November 2012 (PDF)
Area: Audit

Background

Where an entity qualifies as an ‘investment entity’ it does not consolidate its subsidiaries but measures its investment at fair value.

Consideration of the criteria for meeting the definition of an ‘investment entity’ will require a degree of judgement based on facts and circumstances.

These changes may impact entities beyond those traditionally seen as investment-type entities.

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Download iGAAP Alert - November 2012 (PDF)

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