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2012 Investor Perspectives


 

Access the 2012 Investor Perspective articles by clicking on the link(s) below.

 

To register to be notified by email when individual Investor Perspectives are published, click here (for new eIFRS users) or click here (for registered eIFRS users).

 

 

Patrick Finnegan: IFRS 9—Limited Amendments, Significant Improvements

14 December 2012

In November 2012 we proposed limited amendments to the classification and measurement requirements in IFRS 9 Financial Instruments. The proposed amendments are narrow in scope and are consistent with the existing principles in IFRS 9...
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Paul Pacter: Investors, preparers and the IASB agree on consolidation exception for investment entities

20 November 2012

In October 2012 the IASB published amendments to its consolidation requirements changing the way in which investment companies (referred to in IFRSs as “investment entities”)...

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Paul Pacter: Improving disclosures about intercompany investments

13 March 2012

In May 2011 the IASB issued IFRS 12 Disclosure of Interests in Other Entities as part of a suite of new standards that address intercompany investments...

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