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EFRAG’s preliminary position on the IASB Exposure Draft Investment Entites

EFRAG’s preliminary position on the IASB Exposure Draft Investment Entites. Draft comment letter 29 September 2011. EFRAG’s overall assessment. Exclusion of investment entities from consolidation (Question 1). Criteria for determining whether an entity is an investment entity (Question 2).

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EFRAG’s preliminary position on the IASB Exposure Draft Investment Entites

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  1. EFRAG’s preliminary position on the IASB Exposure Draft Investment Entites Draft comment letter 29 September 2011

  2. EFRAG’s overall assessment

  3. Exclusion of investment entities from consolidation (Question 1)

  4. Criteria for determining whether an entity is an investment entity (Question 2)

  5. Nature of the investment activity (Question 3)

  6. Pooling of funds (Question 4)

  7. Measurement guidance (Question 5)

  8. Accounting in the consolidated financial statements of a non-investment entity parent (Question 6)

  9. Disclosure (Question 7)

  10. Transition (Question 8)

  11. Scope exclusion in IAS 28 (Question 9)

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