Global Standards for the world economy

Monday 29 May 2017

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Investment entities

Exposure draft on investment entities [Aug 2011]

Exposure draft on investment entities [Aug 2011]


On 25 August 2011 the IASB published proposals that would define investment entities as a separate type of entity that would be exempt from the accounting requirements in IFRS 10 Consolidated Financial Statements.

(Please note: there was an error in the printing of the original  Investment Entities exposure draft. On page 5, in the 'Invitation to comment' section, the comment deadline was mistakenly noted as 23 December 2011. The comment deadline was  5 January 2012 and the exposure draft linked to below was updated accordingly).

In February and March 2012 the IASB and the FASB held round-table discussions on their proposals for investment entities in Toronto, ON, Canada; London, UK; Norwalk, CT, USA and Kuala Lumpur, Malaysia.  Click here for more details.

Comment letters

The comment period of the exposure draft closed on 5 January 2012. 

Click here to access all comment letters.

Due process documents
Exposure draft:  Investment Entities [English] [PDF, 341 KB]
Exposé-sondage: Entités d’investissement [French][PDF, 5.88 MB]
公開草案:  投資企業 [Japanese][PDF,570 KB]

Related information

Click here for press release 

Click here for a Snapshot summary of the exposure draft.

Click here to listen to a podcast introducing the proposals