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21 October 2011

FASB seeks comments on proposal to clarify criteria for investment company accounting


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FASBは当該法人が投資会社であるかどうかを判断する一貫した基準を設定することによって財務報告を改善し収斂させることを目的とした会計基準アップデイトを発行した。このアップデイトに対して2012年1月5日までコメントを募集する。 


This proposed Update is a result of the efforts of the FASB and the IASB to develop consistent criteria for determining whether an entity is an investment company. Under longstanding US GAAP, investment companies carry all of their investments at fair value, even if they hold a controlling interest in another company. The primary changes being proposed by the FASB relate to which entities would be considered investment companies as well as certain disclosure and presentation requirements. These changes are being proposed for the first time under IFRS. Therefore, the proposed Update would improve the comparability between entities that meet the criteria to be investment companies under US GAAP and those that meet the criteria to be investment entities under the proposed amendments to IFRS.

In addition to the changes to the criteria for determining whether an entity is an investment company, the FASB also proposes that an investment company consolidate another investment company if it holds a controlling financial interest in the entity.

Press release



© FASB


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