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21 October 2011

FASB(米国財務会計基準審議会)が投資会社の会計基準を明瞭化する提案についてコメントを募集


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The FASB published a proposed Accounting Standards Update intended to improve and converge financial reporting by setting forth consistent criteria for determining whether an entity is an investment company. Comments on the proposed Update are requested by January 5, 2012.


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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