TAILIEUCHUNG - FIRST IMPRESSIONS: CONSOLIDATION RELIEF FOR INVESTMENT FUNDS

Governmental entities may also be dependent on expected disbursements from foreign governments, multilateral agencies and others abroad to reduce principal and interest arrearage on their debt. The commitment on the part of these governments, agencies and others to make such disbursements may be conditioned on a governmental entity's implementation of economic reforms and/or economic performance and the timely service of such debtor's obligations. Failure to implement such reforms, achieve such levels of economic performance or repay principal or interest when due may result in the cancellation of such third parties' commitments to lend funds to the governmental entity, which may further impair such debtor's ability. | Contents Green light for fair value accounting 1 1. Highlights 2 2. How this could affect you 3 3. A two-stage approach 4 4. Essential elements of the definition - Always to be met 5 Investment management services 5 Returns solely from capital appreciation and or investment income 5 Measure and evaluate performance on a fair value basis 9 Applying the definition - Example 11 5. Typical characteristics may trigger disclosure 12 6. Parents of investment entities 14 Parent is an investment entity - Fair value accounting mandatory 14 Parent is not an investment entity - Exception not carried through 15 7. Fair value measurement question remains 18 8. New disclosures required 20 9. Changes in status accounted for prospectively 22 Qualifying for the first time 22 Ceasing to qualify 23 10. Effective date and transition 25 11. IFRS compared to US GAAP 27 About this publication 28 Contacts 31 First Impressions Consolidation relief for investment funds 1 Green light for fair value accounting This consolidation exception for investment funds is a big step by the IASB in aligning external financial reporting with the way in which investment funds operate. Investment funds have long sought relief from consolidation and the IASB has responded with an industry-specific solution. It requires qualifying investment entities to recognise their investments in controlled entities in a single line item in the statement of financial position measured at fair value through profit or loss. This is a significant positive change compared with the previous position in IFRS. Many in the funds industry will welcome these amendments. However the decision that a parent that is not an investment entity will still be required to consolidate all subsidiaries may be less welcome. Parent entities of an investment entity that are less likely to qualify as investment entities under the definition include many banks insurers and some investment managers. Although this .

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