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IASB Investment Entities Round-table Meeting
IASB Investment Entities Round-table Meeting
On 27 March 2012, the IASB will hold round-table discussion on their proposals for investment entities in Kuala Lumpur. The MASB will facilitate and assist the IASB in the running of the round-table.
About the Topic
In the exposure draft Investment Entities, the IASB is proposing to introduce an exception to the control principle in IFRS 10 Consolidated Financial Statements. This exception would prohibit an investment entity from consolidating its investments in controlled entities. Instead, each such investment would be measured at fair value through profit or loss in accordance with IFRS 9 Financial Instruments. The exposure draft proposes criteria for an entity to qualify as an investment entity and guidance for making this assessment. The proposal would also require an investment entity to provide additional disclosures to enable users of its financial statements to evaluate the nature and financial effects of its financial activities.
Follow this link to get a copy of the IASB Exposure Draft (ED) on Investment Entities:
About the round-table meeting in Kuala Lumpur
Location: Shangri-La Hotel, Kuala Lumpur (www.shangri-la.com)
Date and time: 27 March 2012, 4.30 – 6.30PM
Registration deadline with the IASB: 6 March 2012
To register for the round-table as a participant or observer, please e-mail directly to the IASB at This email address is being protected from spambots. You need JavaScript enabled to view it. with details of:
- Your name
- Your organisation
- The main type of interest you are representing (eg investor, auditor, preparer etc)
- Your round table location preference (Toronto, London, Norwalk, or Kuala Lumpur)
Please also state if you wish to attend as a participant or an observer.
For more information on how to register for the round-table meeting, please visit the IASB website.