Investor Presentaiton
Location in the statement(s) of performance 6
Definition of 'income/expenses from investments' category
Meeting
November 2017
Board meeting
Outcome
The Board tentatively decided to introduce an 'income/expenses from
investments' category in the statement of financial performance and
define it using a principle-based approach as:
'income/expenses from assets that generate a return individually and
largely independently of other resources held by the entity'
The Board also decided to provide a list of some of the items that would
typically be treated as 'income/expenses from investments'. For
example:
rental income on investment property for companies that do not treat
such investments as a significant part of their operations; or,
dividends on non-consolidated equity investments.View entire presentation