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Update on the FASB’s Investment Property Entity and Investment Company Projects

Issue 2, April 2012

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This Real Estate Spotlight summarizes the latest developments related to the FASB's projects on investment property entities and investment companies as well as the responses it received from constituents on the proposals resulting from these projects.

Read more in the file attached below or visit the Industry Spotlight Archive for additional issues.

The Industry Spotlight series and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.